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Full text of "Annual report"

DOCUMENTS DEPARTMENT 



CLOSED' 
STACKS 



m 



SAN FRANCISCO 
PUBLIC LIBRARY 



■ 

REFERENCE BOOK 
Not to be taken from the Library 



FEB 3 1987 



SAN FRANCISCO PUBLIC LIBRARY 



llllilliililillillliliilHIll 

3 1223 03373 2042 



Digitized by the Internet Archive 

in 2012 with funding from 

California State Library Califa/LSTA Grant 



http://archive.org/details/annualreport198086sanf 



City and County of San Francisco 

ASSESSOR'S OFFICE 




DOCUMENTS D£PT, 

sep 2 1 raw 






ANNUAL REPORT 



Fiscal Year 1980 - 1981 



City and County of San Francisco 



Assessor's Office 

SAMUEL DUCA, M.A.I. 

ASSESSOR 



September 15, 1981 



Honorable Dianne Feinstein 

Mayor 

City and County of San Francisco 

Room 200, City Hall 

San Francisco, California 94102 

Dear Mayor Feinstein: 

We are pleased to furnish you the Annual Report of the 
Assessor's Office, City and County of San Francisco, for the fiscal 
year 1980-81. 

The Report includes a review of the activities of this 
office with accompanying statistical information. 

Respectfully submitted, 



SD:smm 




(415) 558-4011 - 558-4351 



Room 101, City Hall 



San Francisco, CA 94102 



DOCUMENTS DBPT. 
SAN FRANCISCO 
PUBLIC LIBRARY 



3 1223 03373 2042 



ANNUAL REPORT 

ASSESSOR'S OFFICE 

CITY AND COUNTY SAN FRANCISCO 



SAM DUCA 
September 15, 1981 ASSESSOR 



TABLE 
OF 

CONTENTS 

Page 

ASSESSOR'S REPORT 1 

ADMINISTRATION DIVISION 3 

REAL PROPERTY DIVISION 10 

PERSONAL PROPERTY DIVISION 15 

TECHNICAL AND ASSESSMENT SERVICES DIVISION 21 

APPENDIX: 

Average Cost of Housing I 

Exemption Statistics II 

Valuation Statistics Ill 



City and County of San Francisco Assessor's Office 




SAMUEL DUCA, M.A.I. 

ASSESSOR 



ANNUAL REPORT 
1980-81 



The year 1980-81 was the third year this office operated under 
Proposition 13 (Article XIIIA of the State Constitution). The 1981 assessment 
roll totalled in excess of 20 billion dollars. This is an increase of 10 1/2% 
over the previous year's assessment roll. The reason for this increase was 
the dynamic construction activity in our downtown area involving 30 new highrise 
buildings either completed or in the process of completion. 

Prior to this year, there was a trend of a property tax shift from 
commercial property to residential property due to the fact that more residential 
property was being sold at a higher price and there was very little sales 
activity in the commercial and industrial market. 

During the past year, residential sales have decreased by 30% while at 
the same time new construction in our commercial property have increased 
considerably. This reversal in trend will probably continue until there has 
been a reduction in interest rates and increased construction of residential 
property. 

The reorganization of the Assessor's Office, which was started soon 
after I assumed the Office of Assessor, has been completed except for several 
Civil Service matters still pending. This reorganization was essential because 
of a loss of 31 staff positions out of a total of 140 due to budget reductions. 
The complexity of Proposition 13 and the many new legislative bills to implement 
Proposition 13 require a more efficient organization in order to adapt to the 
new procedures and changing workload. In many areas, the workload was increased 

-1- 
415) 558-4011 - 558-4351 Room 101, City Hall San Francisco, CA 94102 



which resulted in productivity being significantly improved during the past 
three years. 

As indicated by the detailed Division statistics in this Annual Report, 
most of the activities in this department have been realized. We have endeavored 
to comply with the instructions from the Mayor's Office to relate this Report 
to the goals, performance, objectives and performance measures under the MBO 
programs as much as possible. However, this office did not begin the full 
MBO program until the fiscal year 1981-82 so the reporting is not as complete 
as it will be for the next fiscal year as a result of experience from the new 
program structure. 

This office has not received any funds during the past four years to 
replace equipment. The typewriters, desk calculators, automobiles, furniture 
and other equipment required for the functions of this office are becoming 
increasingly costly to maintain and it is anticipated that equipment replacement 
will be urgently needed in the next budget. 

During the past three years, the legislature has passed legislation amending 
the Revenue and Taxation Code relating to Proposition 13 and therefore changing 
the workload and procedures. In addition, there has been many judicial decisions 
that have added to our workload by negating some of the legislation and therefore 
requiring additional productivity from this office. 

The continual changes emphasize the sometimes unrecognized fact that the 
duties and responsibilities of Assessors in the State of California are subject 
to continually more complex procedures, and that the property tax is probably 
one of the most difficult tax to administrate under current procedures. The 
workload of this office will require a continual maintenance budget in order 
to operate and fulfill our responsibilities to realize the maximum potential 
property tax revenue. 



/ "SAM EUCA 



SAM EUCA 
Assessor 
-2- 



ADMINISTRATION DIVISION 



ASSESSOR'S OFFICE 
CITY AND COUNTY OF SAN FRANCISCO 
ANNUAL STATISTICAL REPORT 



The 1981-82 Assessment Roll for the City and County of San Francisco is 

constituted as follows : 



Total Tangible Secured 

Total Tangible Unsecured 

Total Escaped Unsecured 

Total Tangible 

Penal Assessments 

Total Locally Assessed 
Valuation Prior to Exemptions 

State Assessed Property 

Total Local and State Assessed 
Property Prior to Exemptions 



$ 18,346,440,398 

1,551,736,810 

26,096,898 

1,778,343 



$ 19,898,177,208 
19,924,274,106 

19,926,052,449 
1,294,810,370 

$ 21,220,862,819 



Exemptions 1981-82 

Homeowners qualifying for $7,000 
Assessed Value Exemption (96,112) 

Homeowners Exemption property tax 
equivalent is reimbursed to the City 
by the State of California 

Assessed Value of Constitutional Exemptions 
(Veterans, Welfare, Charitable, etc.) 



672,410,558 



920,570,676 



Tax Revenue 1981-82 
Ad Valorem Tax Revenue 
Percentage of Total Resources 
Assessor's 1980-81 Budget Expenditures 
Administrative Cost 



241,000,000+ 
20. 5% 
3,403,095 
.01412 



-3- 



ASSESSOR'S OFFICE 
CITY AND COUNTY OF SAN FRANCISCO 



1980-81 ASSESSMENT ROLL 



Single-Family 

Multi-Family 

Commercial, Industrial 
and Other* 

TOTAL 

Prior to Exemptions, 
State assessed property 
not included 



Taxable Value 

$ 5,260,112,736 
4,725,791,324 
7,998,742,640 

$ 17,984,646,700 



Percent 
of Total 



29, 


,2 


26, 


.3 


44, 


,5 



100.0 



1981-82 ASSESSMENT ROLL 



Taxable Value 



Percent 
of Total 



Single-Family 

Multi-Family 

Commercial, Industrial 
and Other* 

TOTAL 

Prior to Exemptions, 
State assessed property 
not included 



$ 5,974,535,847 
5,099,208,492 
8,853,222,457 

$ 19,926,966,796 



30.0 
25.6 
44.4 



100.0 



*0ther includes business personal property, possessory interest, boats, penal 
and escaped assessments. 



-4- 



ASSESSOR'S BUDGET 

ACCT. 1979-1980 1980-1981 1981-1982 

NO. OBJECT OF EXPENDITURE BUDGET AMOUNT BUDGET AMOUNT BUDGET AMOUNT 

0010 Permanent Salaries $ 1,816,355 $ 2,053,423 $ 2,211,739 

0010 Annual Salary Increases 181,285 226,720 209,561 

TOTAL PERM. SALARIES $ 1,997,640 $ 2,280,143 $ 2,421,300 

0020 Temporary Salaries 151,488 63,892 103,898 

TOTAL SALARIES $ 2,149,128 $ 2,344,035 $ 2,525,198 

0601 Fringe Benefits 631,803 570,721 585,992 

TOTAL PERSONNEL COSTS $ 2,780,931 $ 2,914,756 $ 3,111,190 

1001 Other Professional Services 

1110 Use of Employees' Cars 

1201 Local Fares 

1206 Travel Expense 

1218 Repair Office Equipment 

1232 Telephone 

1233 Postage 

1235 Subscription 

1236 Printing 

1241 Rental of Office Equipment 

1299 Other Contractual Services 

1301 Material & Office Supplies 

1399 Other Materials & Supplies 

3500 Reproduction Services 

TOTAL OF ACCOUNTS $ 178,663 $ 184,637 $ 169,962 

3400 Data Processing to Controller 285,294 303,702 276,369 
TOTAL PERSONNEL & OE ACCOUNTS $ 3,244,888 $ 3,403,095 $ 3.557,521 

-5- 



20,900 


22,900 


20,839 


51,600 


57,600 


52,416 


200 


200 


180 


8,360 


10,360 


9,427 


2,375 


2,875 


2,681 


19,000 


19,000 


17,689 


33,822 


23,581 


21,951 


2,346 


2,500 


2,328 


21,993 


26,392 


24,571 


10,403 


10,403 


9,682 


607 


615 


576 


4,655 


4,655 


4,339 


900 


2,054 


1,916 


1,502 


1,502 


1,367 



ASSESSOR'S OFFICE PERSONNEL STATISTICS 





Administrative 


1977-78 


1978-79 
4 


1979-80 
3 


1980-81 
3 


1981-82 


1. 


5 


3 


2. 


Appraisers 


47 


42 


39 


39 


39 


3. 


Auditors 


34 


28 


28 


28 


28 


A. 


Clerical 


35 


24 


20 


30 


29 


5. 


Technical 
Total Permanent 


7 
128 


5 


5 


5 
105 


5 


6. 


103 


95 


104 


7. 


Temporary 
Total Budget 


12 


10 


14 


4 


6 


8. 








Positions 


140 


113 


109 


109 


110 


9. 


CETA 


8 


14 


7 


5 






10. Total All 
Positions 



148 



127 



116 



114 



110 



Workload 



1977-78 



1978-79 



1979-80 



1980-81 1981-82 



Number of parcels 
on secured roll : 



153,952 



154,497 155,685 



156,567 157,126 



Number of assessments 36,255 
on the unsecured roll : 



36,045 37,409 



35,839* 36,525 



TOTAL 



190,207 



190,542 193,094 



192,406 193,651 



* The 4.2% reduction was due to the elimination of business inventory accounts. 



-6- 



DISTRIBUTION OF RESIDENTIAL PROPERTY ^ AS A PERCENT 
OF THE LOCALLY-ASSESSED SECURED ROLL 
1975-76 to 1981-82 



PRE-PROP. 13 



"] [" 



POST-PROP. 13 



COUNTY 



1976-77 



San Francisco 59.1 



1977-78 



61.7 



1978-79 



63.4 



1979-80 
62.8< b > 



1980-81 



63.7 



1981-82 



62.3 



NOTE: 

(a) Includes apartments, duplexes, flats, single family dwellings, condominiums. 

(b) Reflects SB 17 rollback in 1979-80 from initial Prop. 13 roll in 78-79. 



INCREASE IN MARKET VALUES 
RESIDENTIAL vs. 'COMMERCIAL/ INDUSTRIAL 
1978-79 to 1981-82 
($ in millions) 



RESIDENTIAL 



NON- RESIDENTIAL 



COUNTY 



78-79 
Value 



81-82 
Value 



San Francisco 8,500 11,340 



% Increase 
33.4 



78-79 
Value 

5,141 



81-82 
Value 

6,576 



% Increase 



27.9 



-7- 



CHARACTERISTICS OF THE 
INCREASES IN ASSESSED VALUE * * 



1979-80 to 1980-81 

New construction and alterations 
Changes in ownership re-appraisals 
Two percent inflation factor 
TOTAL 





Percent of 




Total 


$ 267,771,096 


18.9 


859,267,560 


60.5 


293,067,240 


20.6 



$1,420,044,895 



100.0 



1980-81 to 1981-82 

New construction and alterations 
Changes in ownership re-appraisals 
Two percent inflation factor 
TOTAL 







Percent of 




662 


Total 


$ 394,054 


21.4 


1,126,456 


771 


61.2 


321,603 


332 


17.4 



$1,842,114,765 



100.0 



** Locally assessed real property only. State-assessed utility 
property is not included. 



-8- 



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REAL PROPERTY DIVISION 



ANNUAL REPORT 
REAL PROPERTY DIVISION 
1980-81 Assessment Roll 



The Real Property Division is responsible, under the California State 
Constitution, for the assessment of all taxable real property and Possessory 
Interests in the County for the purpose of determining the Ad Valorem Tax 
base for all taxing jurisdictions. This involves the process of discovery, 
appraisal and enrollment. 



COMPARISON OF OBJECTIVES IN 
1980-81 BUDGET WITH ACTUAL PERFORMANCE 



Change of ownership: Review all changes. 
Inspect & appraise all not excluded by law. 

Review 60% of building permit applications, 
Enroll all on property records. Reappraise 
all those required by law. 

Review all requests for review, and 8,000 A, 624 

applications to A.A.B. for reduction in 
value. Prepare necessary reports. 

Review, inspect and appraise, all splits, 1,800 1,700 

merges, segregations, redemptions, fire damage 

properties. 

Review and appraise each possessory interest. 2,300 2,135 

Prepare reports for local and state agencies. 1,880* 1,910* 

Analyze, correlate and report on data for SBE. 
Maintain statistical data for State 
Legislature. Maintain assessment standard 
procedures for internal audits. 

*Man-hours — Other figures are units of work. 



Objectives 


Actual 


20,000 


19,000 


15,000 


11,800 



-10- 



REAL PROPERTY DIVISION 



1981-82 Assessment Roll 



The Real Property Division enrolled 157,126 parcels of Real Property on the 
Secured Roll for the 1981-82 assessment year, with a value of: 



Taxable Value 

Land $ 6,215,505,127 

Improvements 11, 706,775,640 

Total $ 17,922,280,767 

This is an increase in value over the 1980-81 Assessment Roll of: 

Taxable Value 
Land $ 617,240,436 

Improvements 1,224,874,329 

Total $ 1,842,114,755 



The Real Property Divisions unsecured roll for 1981-82 consisted of 200 
parcels. The Full Value of these parcels is: 

Taxable Value 

$ 30,040,350 



The Possessory Interest roll for 1981-82 consists of 1,939 parcels with a 
value of: 

Taxable Value 

$ 195,796,426 



-11- 



REAL PROPERTY DIVISION 



Additional assessments enrolled by the Real Property Division, on the 
secured roll, represent escape assessments. These escapes are a reselt 
of our discovery of unrecorded changes of ownership, such as deaths and 
contracts of sale, which have occurred since March 1, 1975. These changes 
are required to be reappraised. We have enrolled 435 parcels, this past 
year, with a full value of: 

$30,775,852 

The California Revenue & Taxation Code Section 480-82 require a "Change of 
Ownership Statement" to be filed on any transfer of property. It also 
requires the assessor enroll a penalty when the transferee fails to answer 
a request for the change in ownership statement from the Assessor. We 
enrolled 312 penalties this past year. The amount of tax dollars due is: 

$52,545.32 

Our appraisal staff consisted of 1 Appraiser-trainee (approximately 8 months); 
10 Real Property Appraisers; 2 temporary Real Property Appraisers 
(approximately 8 months); 18 Senior Real Property Appraisers; 4 Principal Real 
Property Appraisers; 1 Assistant Chief Appraiser; 1 Chief Appraiser. 

Under Proposition 13 we are required to reappraise all properties that had 

1. A change of ownership 

2. A sale 

3. New construction, including alterations 

The procedures we were mandated to follow were: 

1. In all changes of ownership we had to review the entire transfer 
and in most cases the previous transfer to determine whether or 
not this particular transfer required a reappraisal or would be 
excluded from reappraisal. If it required reappraisal the 
property had to be reappraised to market value based on the 
market data available. 

2. Sales: All properties that sold between March 1, 1980 and 
February 28, 1981 required reappraisal to market value. 

3. All property newly constructed during that same time period required 
an appraisal to market value. Any property that has had alterations 
which has added area, changed the use, or resulted in an extension of 
the economic life, is included in the term "New Construction." The 
inclusion of alterations as new construction means that each appli- 
cation for alteration require a review and a determination as to 
whether it would require a physical inspection, and a reappraisal. 

-12- 



4. Proposition 13 was again modified by Senate Bill 1260 which became 
effective September 26, 1980. This established new requirements 
for the Assessor regarding co-owners. S.B.1260 says that any 
transfer between co-owners in any property which was held by them 
as co-owners for all or part of the period between March 1, 1975, 
and March 1, 1980, and which was eligible for a homeowners exemption 
during the period of the co-ownership is excluded from reappraisal. 
Any such transferee whose interest was reappraised in contravention 
of the provisions may obtain a reversal of such reappraisal upon 
application to the Assessor's Office. This, of course, has 
increased the workload for the appraisal staff. An indeterminate 
number of transfers are affected here due to the fact the new law 
covers all such transfers for a six year period, since March 1, 19 75. 
The Assessor will be required to reverse any such reappraisal upon 
discovery or when notified. 



WORKLOAD JULY 1, 1980 - JUNE 30, 1981 

15,199 assessment notices were mailed out the first of July 1980. As a 
result we received several thousand calls, by phone or in person. The 
staff was able to satisfy the majority of these taxpayers regarding the 
appraised value we established for their property. As a result we 
received only 1,200 requests requiring a full review. Again this confirms 
our contention that if given time and man-power initially to complete a 
full appraisal on all mandated appraisals, it is much easier to defend our 
estimate of value. The property owner is much more satisfied and we have 
fewer requests for review as well as fewer applications for reduction in 
Value through the Assesment Appeals Board. 

We had approximately 19,000 changes of ownership. 

A. Approximately 50% are sales and require a reappraisal to 
market value. 

B. The other 50% are changes of ownership without a sale. 
These require a close analysis to determine whether or 
not they would be excluded from reappraisal. If they 
require reappraisal the staff must determine the market 
value of each property based on the data available from 
the properties that have actually sold. 

Applications for alterations or new construction amounted to approximately 
11,800 The staff is required to analyze each permit, determine if the 
property is excluded from reappraisal or if it must be inspected to determine 
the amount of the value added. 

A. If the property is excluded from reappraisal the procedure is 
to put the permit information on the property record noting 
the type of alterations made (for future reference, if a 
reappraisal is ever necessary). 



-13- 



B. Those parcels that require reappraisal, or an inspection 
for further determination, must be inspected on an 
appointment basis. The value added by any alteration must 
than be determined. 

4. At the same time our staff reviewed all parcels involved with a Possessory 
Interest. This involved 1,9 39 parcels. Each lease was reviewed and any 
necessary corrections were made for the 1981-82 Assessment Roll. 

5. The Assessment Appeals Board received 324 applications for reduction in 
Full Value. Of those filed 33% were granted a reduction. 

Filed 324 



Heard 


305 


Reduced 


108 


Denied 


118 


Withdrawn 


41 


No Shows 


38 



Total Full Value of applications filed $ 94,834,453 

Amount of reduction in Full Value 9,478,192 

Proposition 13 requires the Assessor to reappraise a change in ownership 
caused by a death of a property owner. The date of reappraisal must be 
the date of death. We have, therefore, initiated a "Probate Search 
Program", to search probate filings and advertised court sales, through the 
"Edwards Abstract" and "The Recorder", to insure mailing of a request for 
a change in ownership statement due to death of property owner. 

The objective of the program is to promptly enroll, on secured roll, the 
assessment caused by the required reappraisal; and to eliminate the 
necessity of enrolling escape assessment* This will protect the City and 
County from a loss in tax revenue. 

Frequently, property in an estate is sold by the estate prior to the time 
the Assessor has been notified by the recording of the decree of 
distribution. By the time the Assessor can act on the reappraisal the 
estate has been closed. This necessitates enrollment of an escape assessment 
on the unsecured roll, which has a very real potential for loss in revenue 
to the City and County. Our experience indicates the savings to the City 
and County will be approximately $250,000 per year. 



-14- 



PERSONAL PROPERTY DIVISION 



A NNUAL REPORT 
PERSONAL PROPERTY DIVISION 
1980-1981 



This Division, in accordance with State Law, provides for the assessment of 
personal property and trade fixtures for the purpose of determining the Ad 
Valorem tax base for all local taxing jurisdictions in the county. This 
involves the process of discovery, auditing, appraising and enrollment. 



COMPARISON OF OBJECTIVES IN 
1980-81 BUDGET WITH ACTUAL PERFORMANCE 



Objectives Actual 

To review and update 55,000 business situses 55,000 56,864 

for new businesses, change of ownership and 

eligibility for direct billings. Prepare 

data for 6000 corrections for office files & 

computer. 

To review & process 45,000 business assessments 45,000 42,914 
for enrollment on the secured & unsecured 
assessment rolls. 

To perform, review & approve 4,500 field audits & 4,500 4,754 

appraisals, mandatory & non-mandatory. 

Prepare and defend 250 appeals to be heard before 250 137 

the Assessment Appeals Board. 

Review & enroll 2,350 taxable boat assessments. 

Examine all claims for boat exemptions. 2,350 2,490 

To prepare reports for local and state agencies; 1,700 1,800^ 

to analyze, correlate & report on data for SBE; 
to maintain statistical data for state legislature; 
to maintain assessment standard procedures for in- 
ternal audits. 



* Man-hours. All other figures are units of work 



-15- 



PERSONAL PROPERTY DIVISION 



1980-81 FISCAL YEAR 



This division processed and enrolled 42,914 assessments on the 1981-82 

Secured and Unsecured Assessment Rolls with the following market values: 
Fixtures (Improvements) $ 945,001,267 
Other Personal Property 1,030,351,879 
Vessels 46,865,100 

$ 2,022,218,246 

The 137 appeals filed with the Assessment Appeals Board on items assessed 

by the Personal Property Division resulted in: 



Reductions 


49 


Denials 


21 


Withdrawals 


25 


Penalty only waivers 


16 


Postponements 


26 


Total 


137 



Special projects for 1981-82 will Include the revaluation of the 1978-79 

unsecured assessment roll to conform with AB20. Refunds to approximately 

7,800 assessees will amount to approximately $3,100,000 in tax dollars, 

based on property valued at $101,000,000. 

At present our permanent valuation staff consists of 10 personal property 

auditors (including one (1) on special assignment with the Real Property 

division), 1 marine appraiser, 1 senior marine appraiser, 8 senior personal 

property auditors, 4 principal property auditors, 1 assistant chief property 

auditor and 1 division chief. 

The production and deployment of the auditing-valuation personnel is presented 

in the following pages . 



-16- 



PERSONAL PROPERTY DIVISION 



COMPARATIVE YEARLY PRODUCTION REPORT 



DEPLOYMENT OF AUDITORS BY "MAN-DAYS" 



Other "Man-Days" not 
Covered Above : 



1977-78 



1978-79 



1979-80 1980-81 



Field Audits & Appraisals 

Other Work Covered by 
Scope of Position : 



2,194 



1,740 



1,960 1,793 



Assessing Statements 
Up-Date Field Books 
Auditor & Senior Review 
Petroleum Industry 
Apartments & Rentals 
Leased Equipment 
Consigned Merchandise 
Warehouse & Probate 
Assessment Standards 
Statistics 



929 


1,143 


856 


789 


194 


458 


434 


520 


418 


563 


444 


477 


106 


89 


31 


31 


14 


13) 






242) 


) 






10) 


181) 


179 


170 


152) 


) 







64 



Work Equivalent to Scope 
of Position but out 
of Classification 



102 



103 



47 



117 



Instruction and 
Training Program 



366 



77 



90 



90 



Total Auditor 
Performance Time 



4,791 



4,367 



4,041 



3,987 



Supervision 
Vacation & Holidays 
Sick Pay 
Administrative Leave 

Total "Man-Days": 



1,057 


988 


933 


923 


327 


333 


331 


341 


259 


273 


329 


547 


71 


43 


154 


107 



6,505 



6,004 



5,788 



5,755 



-17- 



PERSONAL PROPERTY DIVISION 



COMPARATIVE YEARLY PRODUCTION REPORT 



1977-78 1978-79 1979-80 1980-81 



Total Assessees 



Total No. of Audits & 
Appraisals Completed 

"Man-Days" Applicable 
Thereto 

Average Audits per 
"Man-Day" 

Mandatory Assessees 

Mandatory Audits & 
Appraisals Completed 

"Man-Days" Applicable 
Thereto 



Average Audits per 
"Man-Day" 

Other Assessees 

Other Audits & 
Appraisals Completed 

"Man-Days" Applicable 
Thereto 

Average Audits /Appraisals 
per "Man-Day" 

Penal Assessments : 

Direct Bill Assessments 

Assessments Computed on 
Prior Values 



New Business Penals 



3,606 4,471 4,413 4,694 



5,814 5,821 6,098 6,352 



2,194 1,740 1,960 1,793 



2.6 
645 



670 



3.3 
433 



2,874 1,687 



529 



3.1 
480 

1,937 



498 



1,516 1,235 



829 



3.8 
375 

1,838 



1,524 1,211 1,462 1,446 

1.1 1.4 1.3 1.3 

2,961 4,038 3,933 4,319 

2,940 4,134 4,161 4,514 



347 



4.3 7.8 8.4 13.0 
1977-78 1978-79 1979-80 1980-81 



1,315 



Total 



2,695 2,651 1,917 1,539 

2,195 3,457 2,783 2,998 

6,406 7,343 5,529 5,852 



-18- 



PERSONAL PROPERTY DIVISION 



AUDIT PROGRAM RECOVERIES 



FISCAL YEAR 1980-1981 



NUMBER OF AUDIT FULL TAX 

ASSESSEES UNITS VALUE DOLLARS 



ASSESSOR'S STAFF: 



CLOSE-OUTS & OFFICE 






INVESTIGATIONS 


253 


292 


SUB-TOTAL 


4,694 


6,352 


(TRACT AUDITS 


60 


231 



OUT-OF-STATE AND 
SOUTHERN CALIFORNIA AUDITS 58 300 $ 4,283,148 $ 143,534 

LOCAL AUDITS 390 1,767 47,934,816 787,056 

PENAL INVESTIGATIONS AND 
DIRECT BILL REVALUATION 3,993 3,993 

5,680,697 112,333 

$57,898,661 $1,042,923 

7,215,555 179,989 

TOTAL 4,754 6,583 $65,114,216 $1,222,912 

COMPARATIVE TAX RECOVERIES FROM LOCAL & OUT OF COUNTY AUDIT PROGRAMS 

Tax Dollar 
Fiscal Year Recovery 

1969-1970 $ 855,152 

1970-1971 892,326 

1971-1972 1,264,398 

1972-1973 1,295,767 

1973-1974 790,319 

1974-1975 1,137,074 

1975-1976 1,493,235 

1976-1977 1,259,042 

1977-1978 1,080,282 

1978-1979 1,326,210 

1979-1980 1,150,146 

1980-1981 1,222,912 



PERSONAL PROPERTY DIVISION 



MARINE DIVISION 



PRODUCTION REPORT 1980-1981 



1. 1981 Field Book Update 7/1/80 to 3/1/81 (Vessels) 
Documented Vessels Out of County 



6,249 
3,543 
2,706 



1981 Direct Bills 
4% Bills 
Normal Bills 



916 

154 

1,420 

2,490 



Vessel Records Processed 

New and Changed, Coast Guard, DMV 

Owner and County Reports Processed 



4,352 
4,581 
8,933 



EDP Boat record Change Slips 
1981 Update 7/80 - 12/80 
Accumulated 1/81 - 7/81 



3,045 
1,457 



Boats Added 

Boats Deleted (Sect. 228); Others Deleted 

Boats Acquired After Lien Date; In Process 



493 

-451 

-258 

2,490 



(A) Appraise Equipment of Service Stations 

(B) Update Business Property Situs 

(C) Process Business Property Statements 

(D) Assess Personal Property Oil Companies and Service Stations 

1981 Statements Issued 470 
Statements Filed 250 



Work Days 



692 



-20- 



TECHNICAL AND ASSESSMENT SERVICES DIVISION 



ANNUAL 


REPORT 


TECHNICAL AND 


ASSESSMENT 


SERVICES 


DIVISION 


1980 


-1981 



The responsibilities of the Technical and Assessment Services Division are to 

maintain the Assessment Roll, provide for an up-to-date computer information 

system, and to administer exemptions. These responsibilities are further broken 

down as follows: 

Maintain and correlate Assessment Roll; enter all data from divisions 
into computer. Maintain and update records, record transfers of 
ownership, change or address, lot cuts and mergers. Update SBE 
map register, process Personal Property declaration books, maintain 
control Roll Alpha Index for secured and unsecured rolls, Personal 
Property Exemption Register, Business Property Register, etc. 
Administer the homeowner exemptions. Process and verify eligibility 
and amount of exemption on Church, Welfare, School and Veterans. 
Handle telephone calls and visits from taxpayers, realtors, other 
departments of the City and other Counties. Inspection of premises to 
substantiate exemptions. 



COMPARISON OF OBJECTIVES IN 
1980-81 BUDGET WITH ACTUAL PERFORMANCE 



TO INPUT VIA COMPUTER, 20,000 new ownership 
entries, 30,000 mailing address, 100,000 
statistical entries, 16,000 valuations, 2,000 
new parcels, etc. to produce Assmt. Roll July 1. 

TO INPUT VIA COMPUTER, new values & changes in 
55,000 business property accounts to produce 
Assmt. Roll July 1, check & balance 100% of values 
for these 55,000 accounts. 

TO DETERMINE ELIGIBILITY, make 1,200 onsite 
inspections, & process all exemption claims for 
98,000 exemptions allowed by state law for 
Assmt. Roll July 1. 

TO PROVIDE ASSESSOR'S INFORMATION to the general 
public, business, other city departments, etc. via 
counter & telephone for 240,000 phone calls & 
70,000 counter inquiries. 

TO MAINTAIN A CURRENT SET of block books delineating 
all taxable real property, condo conversions, 1,500 
new lots, 300 deleted lots, 30 subdivision maps, 125 
parcel maps. 



Objectives 
168,000 



55,000 



1,200+ 
98,000 



310,000+ 



1,955 



Actual 



160,250 



52,560 



600+ 
97,733 



310,000+ 



1,733 



-21- 



TECHNICAL SERVICES 



A total of 4100 Man Days/Yr. for Period of 7-1-80 to 6-30-81 



OPERATIONS FUNCTIONS % OF MAN DAYS/YRS . 

E.D.P. 4% 

Public Information 10% 

Supervising 5% 

Homeowners 15% 

Personal Property Field Books 5% 

Personal Property Statements 15% 

Real Estate Values 6% 

Secured Roll Preparation 8% 

Unsecured Roll Preparation 4% 

Real Estate Ownership File 14% 

Mail Address File 4% 

Drafting 10% 



MAN-DAYS 
VACATION 206 

SICK PAY 155 

SICK LEAVE 45 

COMPENSATORY TIME 4 



Net Man Days/Yr = 3,690 



-22- 



SECURED ROLL 



1980-81 



156,318 Parcel Count 



1981-82 



157,126 parcels 



1,158 New Lots 
350 Deleted Lots 



New Subdivision Maps Processed: 56 Total of 743 new lots 

Parcel Maps - Nos . Extended and Verified: 159 Total of 394 new lots 

Segregation (Parcel Cuts for Taxation) 9 
Section 2821, Revenue & Taxation Code 



TO E.D.P . (Ownership) 

New Lots 

Deleted Lots 

Changed Lots (Daily) 

Total Lot Changes 
(New & Deletes) 



1,158 

350 

14,666 

16,210 



FROM RECORDER 



Total Transfer Tax 

Total Papers Pick Up 
from Recorder 



9,148 
40,377 



-23- 



1981 
UNSECURED ROLL 



VALUATION 
VIA DATA PROCESSING 



DIRECT BILLS - MARCH 1 - FULL VALUE 



STMT COUNT LAND STRUCT IMPTS . FIXED IMPTS . P.P. OTHER 

16,347 $ 30,040,350 17,707,385 $ 49,465,555 



JULY 1ST ROLL - FULL VALUE 

15,079 $60,444,477 84,212,157 652,228,337 $660,828,917 



TOTALS - FULL VALUE 

31,426 $60,444,477 114,252,507 669,935,722 $710,294,472 



SECURED VALUATIONS 



VIA DATA PROCESSING 



NUMBER OF CHANGES IN 

FULL VALUE IN REAL ESTATE 11,762 

TOTAL INCREASE IN FULL VALUE 

REAL ESTATE IN THE 1981-82 ASSESSMENT $1,842,114,765 



-24- 



CORRECTIONS TO ASSESSMENT ROLLS 



REAL ESTATE CHANGES 
PERSONAL PROPERTY 

HOMEOWNERS EXEMPTION 
VETERANS EXEMPTION 
MISCELLANEOUS EXEMPTIONS 



DECREASE 


INCREASE 


431 


259 


813 


848 


DENIED 


EXTENDED 


561 


363 





3 


10 


46 



ASSESSMENT SERVICES 



Section processes claims for statutory exemptions (Church, Welfare, Homeowners, 
Veterans) and supplies assessment information to public. 



Full-time staff: 



5 employees 



Total Work days 1,255 



Work-day Allocation: 

Processing Exemptions Claims 
Telephone Switchboard 
Maintenance of Public Records 
Public Information and Counter Service 



47% 

9% 

1% 

43% 
100% 



Vacation 
Sick Pay 
Sick Leave 



65 days 

42 days 

days 

107 days 



Work Days Available 



1,148 



-25- 



APPENDIX 



SAN FRANCISCO 



Single Family House 
Duplex 
Condominium 
Apartment Bldgs. 



Average Cost of Housing 






1978-81 






1978 


1981 


% 
Increase 


$ 90,211 


$139,105 


54% 


131,790 


192,784 


46% 


113,296 


175,928 


55% 
66% 



Sales Volume 



1980-81 



Single Family 
Duplex 

Apartment Bldgs. 
Condominium 



Decreased 26% 

Decreased 27% 

Decreased 31% 

Increased 22% 



COUNTY 33 SAN PRAVCfgro 



TYPE, NUMBER, AND ASSESSED VALUES OF ALL PRIVATELY-OWNED PROPERTIES 
EXEMPT FROM TAXATION AND SIMILAR DATA FOR REIMBURSABLE EXEMPTIONS 





SECURED 


UNSECURED 


TOTAL 


LINE 
NO. TYPE 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


WELFARE PROPERTIES 

(Const., Art. XIII, Sec. 4b) 

1 Private and Parochial schools 

of less than collegiate grade. 


225 


113,826,319 


1 


19,919 


226 


113,846,238 


2 Hospitals 


83 


293,302,956 


- 


- 


83 


293.302,956 


3 Charitable and religious 
properties. 


584 


262,741,736 


160 


8,040,843 


744 


270.782.579 


ALL OTHER PROPERTIES 
(Const., Art. XIII) 

4 Homes of totally disabled and 
blind veterans (Sec. 4a) 
Not over S40.000 


73 


2,294,330 






73 


2,294,330 


Over S4U.O00 


25 


1,270,249 


- 


- 


25 


1,270,249 


5 Other veterans' properties 
(Sec. 3, o, p, q, r) 


14 


49,677 


15 


32,373 


29 


82,050 


6 Total veterans' properties 

(line 4 plus line 5) 


112 


3.614.256 


15 


32,373 


127 


3,646,629 


7 Churches (Sec. 3f & 4d) 


537 


128 r 929 T 992 


7 


157,712 


544 


129,087,704 


8 Privately owned colleges 
(Sec. 3e) 


56 


89,544,444 


4 


1.686.453 


60 


91,230,897 


9 Low valued property 
(Sec. 7) (See instructions) 








— 




. 


10 Totals lines 1-5 & 7- 9 


1,597 


891,959,703 


187 


9,937,300 


1,784 


901,897,003 


REIMBURSABLE EXEMPTIONS 

1 1 Homeowners' 

(Sec. 218, R & T C) 


96,085 


672,228,258 


27 


182,300 


96,112 


672,410,558 


12 Business inventories (Sec. 219) 


- 


- 


- 


- 


- 


- 


Excluded above 
13 Cemetery 


3 


335,612 


1 


6,791 


4 


342,403 


Other (Specify) 
14 


21 


7,045,263 


5 


11,286,007 


26 


18,331,270 


15 










































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City and County of San Francisco 

ASSESSOR'S OFFICE 




bovUMENTS &EPf. 
NOV 4 1982 

SAN FKANCISCO 
PUBLIC ' IRRARV 



ANNUAL REPORT 



Fiscal Year 1981 - 1982 



City and County of San Francisco 
Si? 



Assessor's Office 

SAMUEL DUCA, M.A.I. 

ASSESSOR 



October 15, 1982 



Honorable Dianne Feinstein 
Mayor of San Francisco 
Room 200, City Hall 
San Francisco, CA 94102 



Dear Mayor Feinstein: 



We are pleased to furnish you the Annual 
Report of the Assessor's Office, City and County 
of San Francisco, for the fiscal year 1981-82. 



The Report includes a review of the acti- 
vities of this office with accompanying statistical 
information. 

Respectfully submitted, 




SD:cl 



H5) 558-4011 - 558-4351 



Room 101, City Hall 



San Francisco, CA 94102 



ANNUAL REPORT 



ASSESSOR'S OFFICE 



CITY & COUNTY OF SAN FRANCISCO 



1981 - 82 



SAM DUCA 
October 15, 1982 ASSESSOR 



TABLE 

OF 

CONTENTS 



Page 
ASSESSOR' S REPORT 1 

ADMINISTRATION DIVISION 6 

REAL PROPERTY DIVISION 11 

PERSONAL PROPERTY DIVISION 17 

TECHNICAL AND ASSESSMENT SERVICES DIVISION 23 



City and County of San Francisco 



ANNUAL REPORT 
1981-82 



Assessor's Office 



SAMUEL DUCA, M.A.I. 

ASSESSOR 



We have experienced four years of Proposition 13, and 
in spite of severe budget reductions, the economic recession, 
difficulties in recruiting permanent personnel, and inadequate 
working conditions, the very competent clerical and profes- 
sional staff of the Assessor's Office has performed its mission 
well - this is, to assess all taxable property equitably under 
the law so that all property owners pay their fair share. 

There are still improvements to be made due to changes 
in procedures mandated by State laws, regulations and court 
decisions. However we will continue in our efforts to gener- 
ate the maximum amount of property tax revenue for the City and 
County of San Francisco. 

Proposition 13, which caused major changes in assess- 
ment practices and property tax revenues in California, was 
adopted in June 1978. The Assessment Roll for July 1, 1978 
was the first produced under the new Constitutional mandate. 
The Assessment Roll produced July 1, 1982 is, therefore, the 
fifth Assessment Roll under Proposition 13. The table below 
indicates some of the effects of Proposition 13 on property 
tax revenue in San Francisco. 



■1- 



o__ c~. 



«»* r' a c\a i no 



THE EFFECT OF PROPOSITION 13 
ON PROPERTY TAX REVENUE 
IN SAN FRANCISCO 



Year 



Assessed Value 

of Taxable 

Property 



1977-78 $14,724,371,404 



Tax Rate 
(Per $100 of 
Assessed 
Valuation) 

$11.70 



Effective 
Tax Rate 
On Full 
Assessed 
Value 



Estimated 

Property Tax 

Revenue 



2.925% $ 435,240,000 



Proposition 13 










1978-79 


$15,926,312 


,244 


$ 5.06 


1.265% 


$ 231,051,000 


1979-80 


17,434,385 ; 


,796 


4.97 


1.2425% 


217,066,000 


1980-81 


18,350,584 ; 


,092 


4.92 


1.23% 


225,907,000 


1981-82 


20,316,708, 


,761 


1.19 


1.19% 


242,399,000 


1982-83 


23,424,381, 


,385 


1.17 


1.17% 


274,527,000 



In analyzing the figures above it should be remembered that 
four factors have combined to limit the growth of assessed values 
in San Francisco: 

1. Proposition 13 rolled back assessed value to 

the March 1975 level, and allows only a 2% annual 
increase for inflation, or re-appraisal to full 
value after sale or transfer and new construction. 

2. High interest rates for real estate loans have 
reduced the number of sales and development 
projects in real property. 

3. The economic recession and high unemployment 
has limited the demand for commercial and 
residential space, although that demand is still 
strong. 



-2- 



4. In 1980-81, by State law, business invento- 
ries were made 100% exempt from property tax- 
ation. This removed about $725,000,000 in 
assessed value from the Roll, and reduced prop- 
erty tax revenue by more than $9,000,000. This 
$9,000,000 is reimbursed annually to the City 
by a State subsidy but it is received by the 
General Fund and not credited as property tax 
revenue. Both the total assessed value and the 
property tax revenue were reduced about 4% by 
this action. 

Despite these negative factors, the assessed value of tax- 
able property has increased 59% since 1977-78, or about 11.8% per 
year. The increases in the real property assessed values are due 
to these three causes : 

Percent of 
Total Increase 

1. The two percent inflation factor 17% 
allowed by Proposition 13. 

2. Appraisal of new construction and 36% 
major alterations. 

3. Re-appraisals of property sold or 47% 
transferred. 100% 

Unsecured property and other special classifications are 
appraised annually by methods required by State law, resulting in 
comparable value increases. However, all the increases in 
assessed valuations, (which cause increased revenue) are the result 
of the day-by-day work of the staff in the Assessor's Office, pre- 
paring tens of thousands of appraisals annually, and converting 
these into the Assessment Roll each July 1. 

It will be noted in Table 1 on Page 2 that the property tax 
revenue has not increased as rapidly as the assessed value of tax- 
able property. There are several reasons for this, caused by 



-3- 



Proposition 13 and by State laws or court decisions. The full 
effect of the restrictions of Proposition 13 caused net reduc- 
tions in property tax revenue in both 1978-79, and 1979-80, so it 
was not until 1980-81 that increases from the new lower tax base 
were possible. The transfer of business inventories and the 
revenue derived from this to State subsidy has been noted. One 
court decision required refunds to some taxpayers for certain un- 
secured properties, another court decision resulted in funds being 
returned to the State of California. 

At this time it appears that the major fiscal effects and 
adjustments caused by Proposition 13 have been completed, and the 
revenue increases should approximate the percentage of assessed 
value increases in the future, taking into account the reductions 
in the tax rate. 

Other major effects of Proposition 13 on the equity of the 
assessment structure have not been addressed. New residential pro- 
perties, or properties that have been transferred during the past 
four years, are bearing an increased percentage of the property 
tax burden without any increase in benefits. On a state-wide basis, 
residential properties are sold or transferred more frequently than 
commercial or industrial property. It is expected that in the long 
term, these properties will be paying a higher percentage of the 
tax burden than commercial properties which transfer less frequently. 

Proposals for constitutional amendments such as a split-roll 
system are now being considered for the next general State election 
in order to rectify these problems. 



-4- 



We have been fortunate in the City and County of San 
Francisco to have had a dynamic commercial development program 
during the past decade. However, we see a softening of the 
demand for commercial property. 

The serious effect of Proposition 13 on Home Rule, or the 
ability of local governments to decide their own policy priorities 
for vital services needed by each community, with the necessary 
taxing authority to implement these priorities, has not been 
abated. State Supreme Court decisions have expanded local taxing 
authority to some degree, but a clear statement on the State level 
of the minimal rights required for the financial survival of local 
government is still needed. 




'SAM DUCA 
Assessor 



-5- 




Office of the Mayor //f/ jMrm# van Dianne Feinstein 

SAN FBANCISCO 



September 30, 1982 



Honorable Sam Duca 

Assessor 

City Hall, Room 101 

San Francisco, California 94102 

Dear Sam: 

I have reviewed your department's MBO performance for Fiscal Year 1981-82, your 
first year on the program. The Assessor's Office performed well in all areas, 
and met all State requirements. 

I am particularly pleased by the following performance achievements: 

The Assessment Roll had an error rate of 0.5% — four times better 
than the State requirement; 

- All required investigations and appraisals of real and personal 

property were conducted. This included reviews of 39,500 changes of 
ownership; 26,400 building permits and 3,600 owner requested reviews 
of assessments; 

All reports to the State were completed adequately and on time; 

Accurate processing and updating of assessments led to a 15.5% 
increase in the Annual Assessment Roll. 

Now that you and your staff have had experience with the MBO program, I hope 
you will try to refine use of the techniques. MBO is a management tool that 
can be used to set priorities for your department, measure the efficiency of 
operations, and direct diverse activities towards general departmental goals. 
Specifically, I hope you will apply MBO to those areas where you are not 
strictly tied to State mandates. For instance, you can measure goals for 
efficiency and effectiveness in terms of costs per activity, the number of days 
required to complete a task, or the number of appeals upheld by the Assessment 
Appeals Board. I strongly urge that you develop performance objectives along 
these lines. My staff will work with you to establish such measures. 

In FY 1981-82 the Assessor's Office demonstrated that MBO can be effectively 
applied to assessment operations. I hope you are proud of your performance and 
use of the program, and will try to further adapt it to your department. 



Die 




7 /i(A^ Uc.lno)ny 




ADMINISTRATION DIVISION 



ADMINISTRATION DIVISION 



ASSESSOR'S OFFICE 
CITY AND COUNTY OF SAN FRANCISCO 
ANNUAL STATISTICAL REPORT 



The 1982-83 Assessment Roll for the City and County of San 
Francisco is constituted as follows: 



Total Tangible Secured $20,540,302,297 

Total Tangible Unsecured 1,983,308,350 

Total Escaped Unsecured 192,284,600 

Total Tangible $22,715,895,247 

Penal Assessments 3,820,373 

Total Locally Assessed Valuation 

Prior to Exemptions $24,156,520,820 

State Assessed Property 1,436,805,200 

Total Local and State Assessed 

Property Prior to Exemptions $24,156,520,820 



Exemptions 1982-83 

Homeowners qualifying for $7,000 
Assessed Value Exemption (95,912) $ 671,047,635 

(Homeowners Exemption property tax 
equivalent is reimbursed to the 
City by the State of California) 

Assessed Value of Constitutional 
Exemptions (Veterans, Welfare, 
Charitable, etc.) 869,230,867 



Tax Revenue 1982-83 

Ad Valorem Tax Revenue $ 274,000,000 

Percentage of Total Resources 16.4% 

Assessor's 1981-82 Budget Expenditures 3,557,521 

Administrative Cost 1.3% 



■6- 



ASSESSOR'S OFFICE 
CITY AND COUNTY OF SAN FRANCISCO 



1981-82 ASSESSMENT ROLL 



Single-Family 

Multi-Family 

Commercial, Industrial 
and Other* 

TOTAL 

Prior to Exemptions, 
State assessed property 
not included 







Percent 


Taxable 


Value 


of Total 


$ 5,974 


,535,847 


30.0 


5,099 


,208,492 


25.6 



8,853,222,457 
$19,926,966,796 



44.4 
100.0 



1982-83 ASSESSMENT ROLL 



Taxable Value 



Percent 
of Total 



Single-Family 

Multi -Family 

Commercial, Industrial 
and Other* 

TOTAL 



$ 6,616,855,472 
5,491,318,143 

10,611,542,005 

$22,719,715,620 



29.1 
24.1 

46.8 

100.0 



Prior to Exemption, 
State assessed property 
not included 



*Other includes business personal property, possessory interest, 
boats, penal and escaped assessments. 



-7- 



ADMINISTRATION DIVISION 



ASSESSOR'S BUDGET 



ACCT. 
NO. 


OBJECT OF EXPENDITURE 


1980-1981 

BUDGET AMOUNT 


1981-1982 

BUDGET AMOUNT 


1982-1983 

BUDGET AMOUNT 


0010 


Permanent Salaries 


$ 


2 


,053,423 


$ 


2 


,211,739 


$ 


2 


,421,300 


0010 


Annual Salary Increase 






226,720 






209,561 






329,079 




TOTAL PERM. SALARIES 


$ 


2 


,280,143 


$ 


2 


,421,300 


$ 


2 


,750,379 


0020 


Temporary Salaries 






63,892 






103,898 






124,219 




TOTAL SALARIES 


$ 


2 


,344,035 


$ 


2 


,525,198 


$ 


2 


,874,598 


0601 


Fringe Benefits 






570,721 






585,992 






664,756 




TOTAL PERSONNEL COSTS 


$ 


2 


,914,756 


$ 


3 


,111,190 


$ 


3 


,539,354 


1001 


Professional Services 






22,900 






20,839 






20,839 


1110 


Use of Employees' Cars 






57,600 






52,416 






57,192 


1201 


Local Fares 






200 






180 






180 


1206 


Travel Expense 






10,360 






9,427 






9,427 


1218 


Repair Office Equipment 






2,875 






2,681 






2,681 


1232 


Telephone 






19,000 






17,689 






17,689 


1233 


Postage 






23,581 






21,951 






21,951 


1235 


Subscriptions 






2,500 






2,328 






2,328 


1236 


Printing 






26,392 






24,571 






24,571 


1241 


Rental of Office Equipment 






10,403 






9,682 






9,682 


1299 


Other Contractual Services 






615 






576 






576 


1300 


Materials & Office Supplies 




6,709 






6,255 






6,255 


3500 


Reproduction Services 






1,502 






1,367 






1,367 




TOTAL OF ACCOUNTS 


$ 




184,637 


$ 




169,962 


$ 




174,738 


3020 


City Attorney 






-0- 






-0- 






26,066 


3130 


Civil Service Training 






-0- 






-0- 






1,927 


3400 


Controller Data Processing 






303,702 






276,369 






346,369 


TOTAL 


PERSONNEL & OTHER ACCOUNTS 


$ 


3, 


403,095 


$ 


3, 


557,521 


$ 


4, 


088,454 



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-9- 



ADMINISTRATION DIVISION 



CHARACTERISTICS OF THE 
INCREASES IN ASSESSED VALUE * * 



Percent of 
1980-81 to 1981-82 Total 



New construction and alterations $ 394,054,662 
Changes in ownership re-appraisals 1,126,456,771 
Two percent inflation factor 321,603,332 

TOTAL $1,842,114,765 100.0 



21, 


,4 


61, 


,2 


17, 


,4 



1981-82 to 1982-83 

New construction and alterations $ 762,371,764 

Changes in ownership re-appraisals 1,002,764,787 
Two percent inflation factor 358 ,443 ,614 

TOTAL $2,123,580,165 100.0% 



35, 


,9% 


47, 


,2% 


16, 


,9% 



** Locally assessed real property only. State-assessed utility 
property is not included. 



REAL PROPERTY DIVISION 



ANNUAL REPORT 

REAL PROPERTY DIVISION 

1981-82 Assessment Roll 



The Real Property Division is responsible, under the California 
State Constitution, for the assessment of all taxable real pro- 
perty and Possessory Interest in the County for the purpose of 
determining the Ad Valorem Tax base for all taxing jurisdictions 
This involves the process of discovery, appraisal and enrollment 



COMPARISON OF OBJECTIVES IN 
1981-82 BUDGET WITH ACTUAL PERFORMANCE 



Objectives Actual 

Change of ownership: Review all changes 20,000 19,437 

inspect & appraise all not excluded by law. 

Review 60% of building permit applications, 15,000 15,731 
enroll all on property records . Reappraise 
all those required by law. 

Review all requests for review, and 7,250 5,846 

applications to A.A.B. for reduction in 
value. Prepare necessary reports. 

Review, inspect and appraise, all splits, 2,000 2,318 

merges, segregations, redemptions, fire 
damage properties. 

Review and appraise each possessory interest. 2,300 2,388 

Prepare reports for local and state agencies 1,600* 1,581* 
Analyze, correlate and report on data for SBE , 
Maintain statistical data for State 
Legislature. Maintain assessment standard 
procedures for internal audits 

*Man-hours- -Other figures are units of work. 



-11- 



REAL PROPERTY DIVISION 
1982-83 Assessment Roll 



The Real Property Division enrolled 158,089 parcels of Real 
Property on the Secured Roll for the 1982-83 assessment year, 
with a value of: 

Taxable Value 

Land $ 6,871,056,016 

Imp r o vemen t s $13 ,170 , 771,577 
Total $20,041,827,593 

This is an increase in value over the 1981-82 Assessment Roll of: 

Taxable Value 

Land $ 655,550,889 

Improvements $ 1,463,995,937 
Total $ 2,119,546,826 

The Real Property Division's unsecured roll for 1982-83 consisted 
of 171 parcels. The Full Value of these parcels is: 

Taxable Value 

$ 47,741,337 

The Possessory Interest roll for 1982-83 consists of 2,084 parcels 
with a value of: 

Taxable Value 

$ 164,436,777 

Revenue generated to City and County through the "Estate Search 
Program" 

Tax Dollars 

$ 1,489,214 



■12- 



REAL PROPERTY DIVISION 



Our appraisal staff consisted of 1.25 Appraiser- trainee; 9.4 
Real Property Appraisers; 15.8 Senior Real Property Appraisers; 
4 Principal Real Property Appraisers; 1 Assistant Chief Appraiser; 
1 Chief Appraiser. 



Under Proposition 13 we are required to reappraise all properties 
that had 

1. A change of ownership 

2. A sale 

3. New construction, including alterations 

The procedures we were mandated to follow were: 

1. In all changes of ownership we had to review the 
entire transfer and in most cases the previous trans- 
fer to determine whether or not this particular trans- 
fer required a reappraisal or would be excluded from 
reappraisal. If it required reappraisal the property 
had to be reappraised to market value based on the 
market data available. 

2. Sales: All properties that sold between March 1, 1981 
and February 28, 1982 required reappraisal to market 
value. 

3. All property newly constructed during the same time 
period required an appraisal to market value. Any 
property that has had alterations which have added area, 
changed the use, or resulted in an extension of the 
economic life, is included in the term "New Construction, 
The inclusion of alterations as new construction means 
that each application for alteration require a review 
and a determination as to whether it would require a 
physical inspection, and a reappraisal. 



WORKLOAD JULY 1, 1981 - JUNE 30, 1982 

11,762 assessment notices were mailed out the first of July 1981 
As a result we received several thousand calls , by phone or in 
person. The staff was able to satisfy the majority of these 
taxpayers regarding the appraised value we established for 
their property. As a result we received only 1,500 requests 
requiring a full review. Again this confirms our contention 



REAL PROPERTY DIVISION 



that if given time and man-power initially to complete a 
full appraisal on all mandated appraisals, it is much easier 
to defend our estimate of value. The property owner is much 
more satisfied and we have fewer requests for review as well 
as fewer applications for reduction in value through the 
Assessment Appeals Board. 

2. We had approximately 19,500 changes of ownership. 

A. Approximately 50% are sales and require a re- 
appraisal to market value. 

B. The other 50% are changes of ownership without 
a sale. These require a close analysis to 
determine whether or not they would be excluded 
from reappraisal. If they require reappraisal 
the staff must determine the market value of each 
property based on the data available from the 
properties that have actually sold. 

3. Application for permits for alterations or new construction 
through the Department of Public Works amounted to 15,731. 
This is 52% of the 30,249 applications issued by the Central 
Permit, Electrical and Plumbing departments. Some of these 
are duplications for different kinds of work on the same 
building project. 

We are continuing to work with the Department of Public Works 
regarding these applications. Constitutional changes since 
Proposition 13 require that the Assessor receive a copy of 
these applications. It is of the utmost importance that this 
be accomplished. First, the law requires that new construc- 
tion be appraised and enrolled by the Assessor. Secondly, 
and of equal importance, the added value to the assessment 
roll is very significant as shown by this year's increase to 
the roll for new construction in an amount in excess of 
$750,000,000. 

It is important to note that all this information was gathered 
solely through our own efforts and at considerable cost of 
many man-hours. The applications that are available are 
picked up by one of our assessment clerks, duplicated and then 
returned to Central Permit Bureau. Other sources of discovery 
of new construction are accomplished by long, diligent search- 
field inspections, contact with public, recorded deeds of 
trust, and recorded permit applications. 



REAL PROPERTY DIVISION 



4. At the same time our staff reviewed all parcels involved with 
a Possessory Interest. This involved 2,084 parcels. Each 
lease was reviewed and any necessary corrections were made for 
the 1982-83 Assessment Roll. The Real Property unsecured roll 
consisted of 171 items. 

5. The Assessment Appeals Board received 471 applications for 
reduction in Full Value. Of those filed 33% were granted a 
reduction. 



Filed 


471 


Heard 


458 


Reduced 


235 


Increased 


3 


Denied 


114 


Withdrawn 


51 


No Shows 


58 



Total Full Value of applications filed $405,992,561 
Amount of reduction in Full Value $ 29,648,837 

Amount of increase of Full Value $ 10,816,182 

Proposition 13 requires the Assessor to reappraise a change in 
ownership caused by a death of a property owner. The date of 
reappraisal must be the date of death. We initiated an 
"Estate Search Program", to search probate filings and adver- 
tised court sales, through the "Edwards Abstract" and "The 
Recorder", to insure mailing of a request for a change in own- 
ership statement due to death of property owner. 

The objective of the program is to promptly enroll, on secured 
roll, the assessment caused by the required reappraisal; and 
to eliminate the necessity of enrolling escape assessments. 
This will protect the City and County from a loss in tax 
revenue . 

Frequently, property in an estate is sold by the estate prior 
to the time the Assessor has been notified by the recording 
of the decree of distribution. By the time the Assessor can 
act on the reappraisal the estate has been closed. This 
necessitates enrollment of an escape assessment on the un- 
secured roll which has a very real potential for loss in 
revenue to the City and County. 



-15- 



REAL PROPERTY DIVISION 



This program has been in effect for just over a year. It 
has proven most successful. We have been able to promptly 
enroll most changes that have occurred and also enroll most 
escapes for the previous year's roll prior to the estate 
being closed. It is difficult to measure the number of 
transfers we would have picked up through other methods. 
However, the amount of tax dollars generated to the City and 
County is significant when compared to that generated the 
previous year: 

Tax Dollars this year $1,489,000 
Tax Dollars past year 378,500 
Increase $1,110,500 



-16- 



PERSONAL PROPERTY DIVISION 



ANNUAL REPORT 

PERSONAL PROPERTY DIVISION 

1981-1982 



This Division, in accordance with State Law, provides for the 
assessment of personal property and trade fixtures for the 
purpose of determining the Ad Valorem tax base for all local 
taxing jurisdictions in the county. This involves the process 
of discovery, auditing, appraising and enrollment. 



COMPARISON OF OBJECTIVES IN 
1981-8 2 BUDGET WITH ACTUAL PERFORMANCE 



Objectives 



Actual 



To review and update 55,000 business 
situses for new businesses, change of 
ownership and eligibility for direct 
billings. Prepare data for 6000 
corrections for office files & computer. 



55,000 



53,140 



To review & process 43,000 business 
assessments for enrollment on the 
secured & unsecured assessment rolls. 



43,000 



42,248 



To perform, review & approve 4,500 
field audits & appraisals, mandatory 
& non-mandatory. 

Prepare and defend all appeals co be 
heard before the Assessment Appeals 
Board. 



4,500 



144 



4,662 



144 



Review & enroll 2,400 taxable boat 2,400 2,743 

assessments. Examine all claims for 
boat exemptions. 

To prepare reports for local and state 1,700* 1,780* 

agencies; to analyze, correlate & 

report on data for SBE; to maintain 

statistical data for state legislature; 

to maintain assessment standard procedures 

for internal audits. 



* Man-hours, 
of work. 



All other figures are units 



-17- 



PERSONAL PROPERTY DIVISION 
1981-82 FISCAL YEAR 



This division processed and enrolled 47,061 assessments on the 
1982-83 Secured and Unsecured Assessment Rolls with the 
following market values: 

Other Personal Property $ 1,177,051,550 
Fixtures (Improvements) 1,313,913,907 

Vessels 52,345,824 

$ 2,543,311,281 

The 144 appeals filed with the Assessment Appeals Board on items 
assessed by the Personal Property Division resulted in: 

Reductions 45 

Denials 78 

Withdrawals 9 

Penalty only waivers 12 

Postponements 

Total 144 

At present, our permanent valuation staff consists of 11 personal 
property auditors (including one (1) on special assignment with 
the Real Property division), 9 senior personal property auditors, 
4 principal property auditors, 1 assistant chief property auditor 
and 1 division chief. 

The production and deployment of the auditing-valuation personnel 
is presented in the following pages. 

-18- 



PERSONAL PROPERTY DIVISION 



COMPARATIVE YEARLY PRODUCTION REPORT 



DEPLOYMENT OF AUDITORS BY "MAN-DAYS" 



1978-79 



1979-80 



1980-81 



1981-82 



Field Audits & Appraisals 1,740 

Other Work Covered by 
Scope of Position : 



1,960 



1,793 



1,947 



Assessing Statements 
Up-Date Field Books 
Auditor & Senior Review 
Petroleum Industry 
Apartments & Rentals 
Consigned Merchandise 



1,143 


856 


789 


645 


458 


434 


520 


540 


563 


444 


477 


558 


89 


31 


31 




13) 








181) 


179 


170 


179 



Work Equivalent to Scope 
of Position but out 
of Classification 



103 



47 



117 



17 



Instruction and 
Training Program 



77 



90 



90 



82 



Total Auditor 
Performance Time 



4,367 



4,041 



3,987 



3,968 



Other "Man-Days" not 
Covered Above: 



Supervision 


988 


933 


923 


932 


Vacation & Holidays 


333 


331 


341 


458 


Sick Pay 


273 


329 


547 


299 


Administrative Leave 


43 


154 


107 


46 



Total "Man-Days": 



6,004 



5,788 



5,755 



5,703 



■19- 



PERSONAL PROPERTY DIVISION 



COMPARATIVE 


YEARLY PRODUCTION REPORT 






1978-79 


1979-80 


1980-81 


1981-82 


Total Assessees 


4,471 


4,413 


4,694 


4,591 


Total No. of Audits & 










Appraisals Completed 


5,821 


6,098 


6,352 


6,166 


"Man-Days" Applicable 
Thereto 


1,740 


1,960 


1,793 


1,947 


Average Audits per 










"Man-Day" 


3.3 


3.1 


3.8 


3.2 


Mandatory Assessees 


433 


480 


375 


340 


Mandatory Audits & 
Appraisals Completed 


1,687 


1,937 


1,838 


1,717 


"Man-Days" Applicable 
Thereto 


1,211 


1,462 


1,446 


1,459 


Average Audits per 
"Man-Day" 


1.4 


1.3 


1.3 


1.2 


Other Assessees 


4,038 


3,933 


4,319 


4,251 


Other Audits & 










Appraisals Completed 


4,134 


4,161 


4,514 


4,449 


"Man-Days" Applicable 
Thereto 


529 


498 


347 


488 


Average Audits/Appraisal 
per "Man-Day" 


s 

7.8 


8.4 


13.0 


9.1 


Penal Assessments: 


1978-79 


1979-80 


1980-81 


1981-82 



Direct Bill Assessments 1,235 829 1,315 2,178 

Assessments Computed on 
Prior Values 

New Business Penals 

Total 



■20- 



2,651 


1,917 


1,539 


981 


3,457 


2,783 


2,998 


2,598 


7,343 


5,529 


5,852 


5,757 



PERSONAL PROPERTY DIVISION 





AUDIT PROGRAM RECOVERIES 










FISCAL YEAR 1981-1982 










NUMBER OF 


AUDIT 




FULL 


TAX 




ASSESSEES 


UNITS 




VALUE 


DOLLARS 


ASSESSOR'S STAFF 












OUT-OF-STATE 


48 


198 


$ 7 


,172,060 


$ 122,134 


LOCAL AUDITS 


398 


1,789 


62 


,868,211 


967,067 



PENAL AND DIRECT BILL 
INVESTIGATIONS, 
APPRAISALS & 



REVALUATIONS 


4,069 


4,069 






CLOSE-OUTS & OFFICE 










INVESTIGATIONS 


76 


110 


4,254,529 


59,266 


SUB-TOTAL 


4,591 


6,166 


$74,294,800 


$1,148,467 


CONTRACT AUDITS 


71 


373 


9,117,198 


159,163 


TOTAL 


4,662 


6,539 


$83,411,998 


$1,307,630 



COMPARATIVE TAX RECOVERIES FROM LOCAL & OUT OF COUNTY AUDIT PROGRAMS 



Fiscal Year 

1970-1971 
1971-1972 
1972-1973 
1973-1974 
1974-1975 
1975-1976 
1976-1977 
1977-1978 
1978-1979 
1979-1980 
1980-1981 
1981-1982 



Tax Dollar 
Recovery 

$ 892,326 
1,264,398 
1,295,767 
790,319 
1,137,074 
1,493,235 
1,259,042 
1,080,282 
1,326,210 
1,150,146 
1,222,912 
1,307,630 



91 



PERSONAL PROPERTY DIVISION 



MARINE DIVISION 



PRODUCTION REPORT 1981 - 1982 



1982 Field Book - Vessels to July 24, 1982 6,544 

Less: Documented Vessels Out of County 3 , 512 

Net for San Francisco 3,032 



1982 Assessments: 

Direct Bills 879 

4% Bills 149 

Normal Bills 1,715 

Unidentified, Follow-ups 289 



Vessel Records Processed (DMV, CG, Owners) 



3,032 



New Boats Added 1,496 

EDP Changes 1,209 

Boats Deleted 1,427 

4,132 



TECHNICAL AND ASSESSMENT SERVICES DIVISION 



ANNUAL REPORT 
TECHNICAL AND ASSESSMENT 
SERVICES DIVISION 
1981-1982 



The responsibilites of the Technical and Assessment Services 
Division are to maintain the Assessment Roll, provide for an 
up-to-date computer information system, and to administer 
exemptions. These responsibilities are further broken down as 
follows : 

Maintain and correlate Assessment Roll; enter all data from 
divisions into computer. Maintain and update records, 
record transfers of ownership, change of address, lot 
cuts and mergers. Update SBE map register, process 
Personal Property declaration books, maintain and control 
Roll Alpha Index for secured and unsecured rolls, Per- 
sonal Property Exemption Register, Business Property 
Register, etc. Administer the homeowner exemption. 
Process and verify eligibility and amount of exemption 
on Church, Welfare, School and Veteran Exemptions. 
Handle telephone calls and visits from taxpayers, 
realtors, other departments of the City and other Counties. 
Inspection of premises to substantiate exemptions. 



COMPARISON OF OBJECTIVES IN 
1981-82 BUDGET WITH ACTUAL PERFORMANCE 

Objectives Actual 

TO INPUT VIA COMPUTER, 20,000 new ownership 168,000 157,200 
entries, 30,000 mailing addresses, 100,000 
statistical entries, 16,000 valuations, 2,000 
new parcels, etc. to produce Assmt. Roll July 1 

Error rate for above 2% .5% 

TO INPUT VIA COMPUTER, new values & changes in 55,000 53,140 
55,000 business property accounts to produce 
Assmt. Roll July 1, check & balance 100% of 
values for these 55,000 accounts. 

Error rate for above 2% 1.25% 

TO DETERMINE ELIGIBILITY OF EXEMPTIONS, make 600 594 

600 onsite inspections. 

Process claims for 98,000 exemptions allowed by 98,000 97,561 
State law for Assmt. Roll July 1. 



TECHNICAL SERVICES DIVISION 



Objectives Actual 

TO PROVIDE ASSESSOR'S INFORMATION to the 310,000+ 308,000 

general public, business, other city depart- 
ments, etc. via counter & telephone for 240,000 
phone calls & 70,000 counter inquiries. 

Average response time for above, in minutes 2.00 2.00 

TO MAINTAIN A CURRENT SET of block books 1,955 1,782 

delineating all taxable real property, condo 
conversions, 1,500 new lots, 180 deleted lots, 
150 subdivision maps, 25 parcel maps. 

PERSONNEL UTILIZATION 

A total 4,160 Man Days was available for the period 
of 7-1-81 to 6-30-82. 

OPERATIONS FUNCTIONS % OF MAN DAYS/YR, 

E.D.P. 4% 

Public Information 10% 

Supervising 5% 

Homeowners Exemptions 15% 

Personal Property Field Books 5% 

Personal Property Statements 15% 

Real Estate Values 6% 

Secured Roll Preparation 8% 

Unsecured Roll Preparation 4% 

Real Estate Ownership File 14% 

Mail Address File 4% 

Drafting 10% 

100% 

MAN -DAYS 
VACATION 2T9 

SICK PAY 217 

SICK LEAVE 16 

COMPENSATORY TIME 8 



Net Man Days/Yr = 3,700 



_?A- 



TECHNICAL SERVICES DIVISION 



SECURED ROLL 



1981-82 - 157,126 Parcel Count 
1982-83 - 158,089 Parcels 



New Subdivision Maps Processed: 

Parcel Maps 

Nos. Extended and Verified: 



39 Total of 765 new lots 



104 Total of 261 new lots 



Segregation (Parcel Cuts for Taxation) 14 
Section 2821, Revenue & Taxation Code 



OWNERSHIP TRANSFERS 

New Lots 

Deleted Lots 

Changed Lots (Daily) 

Total Lot Changes 
(New & Deletes) 

Property Sales 

Total Papers Picked up 
from Recorder 



1,301 

338 

11,604 

13,264 

7,646 
31,169 



-?s- 



TECHNICAL SERVICES DIVISION 



1982 
UNSECURED ROLL 

VALUATION 



DIRECT BILLS - MARCH 1-FULL VALUE 



STMT COUNT LAND STRUCT IMPTS . FIXED IMPTS . P.P. OTHER 



16,624 



-0- $ 28,531,482 $ 17,860,402 $ 53,304,785 



JULY 1ST ROLL - FULL VALUE 
16,352 $70,748,069 $115,109,925 $ 951,135,697 $ 746,938,550 

TOTALS - FULL VALUE 
32,976 $70,748,069 $143,641,407 $ 968,996,099 $ 800,243,335 



SECURED VALUATIONS 



NUMBER OF CHANGES IN 
FULL VALUE IN REAL ESTATE 



10,396 



TOTAL INCREASE IN FULL VALUE 
REAL ESTATE IN THE 1982-83 ASSESSMENT 



$2,119,546,826 



-9A. 



TECHNICAL SERVICES DIVISION 



CORRECTIONS TO ASSESSMENT ROLLS 



REAL ESTATE CHANGES 
PERSONAL PROPERTY 



HOMEOWNERS EXEMPTION 
VETERANS EXEMPTION 
MISCELLANEOUS EXEMPTIONS 



IECREASE 


INCREASE 


423 


308 


904 





DENIED 


EXTENDED 


674 


150 





1 


10 


30 



ASSESSMENT SERVICES 

Section processes claims for statutory exemptions (Church, Welfare, 
Homeowners, Veterans) and supplies assessment information to public 



Full-time staff: 



6 employees 



Work-day Allocation: 

Processing Exemptions Claims 

Telephone Switchboard 

Maintenance of Public Records 

Public Information & Counter Service 

Vacation 
Sick Pay 
Sick Leave 

Work Days Available 



Total Work days 1,560 



34% 


16% 


1% 


49% 


100% 


75 days 


45 days 


8 days 



128 days 



1,432 



■27- 



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TYPE, NUMBER, AND ASSESSED VALUES OF ALL PRIVATELY-OWNED PROPERTIES 
EXEMPT FROM TAXATION AND SIMILAR DATA FOR REIMBURSABLE EXEMPTIONS 


INE 

MO. TYPE 


SECURED 


UNSECURED 


TOTAL 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


lEI.FARE AND RELIGIOUS 

PKOP1 RT1ES 
(( oust., Art. XIII, Sec. 4b) 
Private and Parochial schools 
of less than collegiate grade. 


214 


115,962,088 


2 


24,722 


216 


115,986,810 


Hospitals 


86 


327,778,528 


1 


1,145 


87 


327,779,673 


Other religious and charitable 
hrop< rius 


523 


244,714,403 


84 


2,591,061 


607 


247,305,464 


Religious properties 

(K & TC , Sec. 20" * 


371 


106,043,510 


5 


40,412 


376 


106,083,922 


A 1.1 OTHER PROPERTIES 
K onst., Art. XIII) 

llumi s ol totally disabled and 
Rind veterans 'Sec. 4a) 
Not over ? + 0,000 


78 


2,429,285 






78 


2,429,285 


Over S40.000 


22 


1,156,527 




- 


22 


1,156,527 


Oilier veterans' properties 
(Sec . 3, o, p, q, r) 


9 


33,520 


7 


15,260 


16 


48,780 


Total veterans' properties 
(line S plus line 6) 


109 


3,619,332 


7 


15,260 


116 


3,634,592 


1 hutches (Sec. 3f & 4d) 


179 


27,797,491 


2 


42,725 


181 


27,840,216 


Privately owned colleges 
(Sec. 3e) 


44 


34,201,021 


1 


17,425 


45 


34,218,446 


Low valued property 

(Sec. 7) 'Sec instructions) 


- 


- 


- 


- 


- 


- 


Totals iines 1-0 & 8-10 


1,526 


860,116,373 


102 


2,732,750 


1,62c 


862,849,123 


H.MKI RSAHLE EXEMPTIONS 

Homeowners ' 

(Set . 218, R & TC) 


95,881 


670,843,535 


31 


204,100 


95,91; 


671,047,635 


Business inventories (Sec. 219) 


- 


- 


- 


- 


- 


- 


Excluded ahoir 
( eme terv 


1 


98,176 




- 


1 


98,176 


1 Other (Specify) 


19 


6,022,068 


1 


57,400 


2C 


6,079,468 













































'Rm P.. 60? REV. 18 (5-82) 



-29- 



15 



l n City and County of San Francisco 

ASSESSOR'S OFFICE 




DOCUMENTS DEPT. 

NOV 3 1983 

SAIM 1-KArtCISCO 
PUBLIC I IBRARY 



ANNUAL REPORT 



Fiscal Year 1982-1983 



i and County of San Francisco Assessor's Office 

November 14, 1983 



SAMUEL OUCA, M.A.I. 

ASSESSOR 



Honorable Dianne Feinstein 
Mayor of San Francisco 
Room 200, City Hall 
San Francisco, Ca. 94102 



Dear Mayor Feinstein; 



We are pleased to furnish you the Annual 
Report of the Assessor's Office, City and County 
of San Francisco, for the fiscal year 1982-83. 

The Report includes a review of the acti- 
vities of this office with accompanying statistical 
information. 

Respectfully submitted, 




SD:yb 



! 558-401 1 - 558-4351 Room 1 01 , City Hall San Francisco, CA 941 02 



ANNUAL REPORT 



ASSESSOR'S OFFICE 



CITY & COUNTY OF SAN FRANCISCO 



1982 - 1983 



November 14, 1983 SAM DUCA 

ASSESSOR 



TABLE 
OF 
CONTENTS 



Page 

ASSESSOR' S REPORT 1 

ADMINISTRATION DIVISION 5 

REAL PROPERTY DIVISION 10 

PERSONAL PROPERTY DIVISION 15 

TECHNICAL AND ASSESSMENT SERVICES DIVISION 21 

APPENDIX 26 



ly and ooumy of San Francisco Assessor's Office 

r, 

¥ 



VI SAMUEL DUC A, M.A.I. 

ASSESSOR 



ANNUAL REPORT 
1982-83 

The 1982-83 assessment roll reflects the fifth full year of 
operation under Proposition 13 (Article XI I LA of the State Consti- 
tution) , which has caused major changes in assessment practices and 
property tax revenues in California. There have been numerous laws 
passed by the State Legislature interpreting Proposition 13 and many 
rules and regulations issued by the State Board of Equalization to 
implement this legislation. It is also noted that there have been 
a significant number of Superior Court and Supreme Court decisions 
affecting property tax administration under Article XIIIA during 
the past five years. It is our belief that these changes in property 
tax administration were well established in 1982-83, which resulted 
in a relatively stable year for producing the current assessment roll. 

The State Legislature in 1983 passed Senate Bill 813 and Assem- 
bly Bill 399, both signed by the Governor, which will completely 
change the real property tax administration system once again. The 
purpose of this legislation was to produce additional property tax 
revenue by a new system of accelerated appraisal and supplemental 
assessments, eliminating the March 1 lien date and substituting a 
floating lien date for all property that may be subject to reappraisal 
This new system could result in the same property receiving from three 
to six tax bills a year under different circumstances, with three to 
six different delinquent dates. This legislation became effective 

-1- 
558-401 1 - 556-4351 Room 101 , City Hall San Francisco, CA 941 02 



in July, 1983, but because of the time necessary for the development 
of computer software and supplemental budget requirements, the 
practices mandated by the legislation will not be activated until 
January 1, 1984. 

This office has been fortunate in receiving a 100% maintenance 
budget for 1982-83 and it is the first time since the passage of 
Proposition 13 that we have had no significant reduction in our budget. 
Consequently, the Assessor's Office met all of its budget requirements 
under the MBO (Management by Objectives) goals, which are detailed in 
the Division Reports. It is further noted that the City and County of 
San Francisco has had an increase in the assessment roll in excess of 
12% for each of the past two years, which is among the highest of all 
California counties. 

While this office has achieved a high level of efficiency and 
productivity, there are still some operational problems involving the 
processing of building permit applications, the need for software to 
increase computer capabilities, and the large number of temporary per- 
sonnel on our staff as of June 30, 1983. However, it appears that 
these problems will be solved during 1983-84. 

Article XIIIA of the State Constitution, which caused major 
changes in assessment practices and property tax revenues, was 
adopted in June, 1978. The table below indicates the effect of 
Proposition 13 on property tax revenue in San Francisco. 



-2- 



THE EFFECT OF PROPOSITION 13 

ON PROPERTY TAX REVENUE 

IN SAN FRANCISCO 



Year 



Assessed Value 

of Taxable 

Property 



1977-78 $14,724,371,404 



Tax Rate 

(Per $100 of 

Assessed 

Valuation) 

$11.70 



Effective 
Tax Rate 
On Full 
Assessed 
Value 

2.925% 



Estimated 

Property Tax 

Revenue 

$435,240,000 



Propositior 


L 13 










1978-79 


$15,926,312 ; 


,244 


$5.06 


1.265% 


$231,051,000 


1979-80 


17,434,385 ; 


,796 


4.97 


1.2425% 


217,066,000 


1980-81 


18,350,584, 


,092 


4.92 


1.23% 


225,907,000 


1981-82 


20,316,708, 


,761 


1.19 


1.19% 


242,399,000 


1982-83 


23,424,381, 


,385 


1.17 


1.17% 


274,527,000 


1983-84 


26,165,905, 


,693 


1.15 


1.15% 


300,907,915 



Even though these figures show a substantial increase in assessed 
value, we have found a softening of our commercial demand for office 
space. However, because of the decrease in interest rates, we have 
seen an increased demand for residential property. During the past 
five years, we have been fortunate in the City and County of San Fran- 
cisco to have had a dynamic commercial development program. It is for 
this reason that we have experienced a significant increase in the 
assessed value of property, which resulted in increased property tax 
revenue . 



-3- 



We still believe that the serious effect of Proposition 13 
on Home Rule, or the ability of local governments to decide their 
own policy priorities for vital services needed by each community, 
with the necessary taxing authority to implement these priorities, 
has not been abated. There have been recent Supreme Court decisions 
expanding local taxing authority to some degree, but a clear statement 
on the State level of the minimal rights required for the financial 
survival of local government is still required. 



/BAM DUCA 
Assessor 



•4- 



ADMINISTRATION DIVISION 



Administration Divivison 



ASSESSOR'S OFFICE 

CITY AND COUNTY OF SAN FRANCISCO 

ANNUAL STATISTICAL REPORT 



The 1983-84 Assessment Roll for the City and County of San 
Francisco is constituted as follows: 

Total Tangible Secured $ 22,843,934,842 

Total Tangible Unsecured 2,562,751,683 

Total Escaped Unsecured 179,597,568 

Total Tangible $ 25,586,284,093 

Penal Assessments 14 ,904 ,257 

Total Locally Assessed Valuation $ 25,601,188,350 

Prior to Exemptions 

State Assessed Property 1,792,027,320 

Total Local and State Assessed $ 27,393,215,670 

Property Prior to Exemptions 

Exemptions 1983-84 

Homeowners qualifying for $7,000 

Assessed Value Exemption (95,011) $ 671,807,538 

(Homeowners Exemption property tax 
equivalent is reimbursed to the 
City by the State of California) 

Assessed Value of Constitutional 979,814,190 

Exemptions (Veterans, Welfare, 
Charitable, etc.) 

Tax Revenue 1983-84 

Ad Valorem Tax Revenue $ 301,000,000 

Percentage of Total Resources 16.9% 

Assessor's 1982-83 Budget Expenditures 4,088,454 

Administrative Cost 1.36% 



Iministration Division 



ASSESSOR'S OFFICE 
CITY AND COUNTY OF SAN FRANCISCO 



1982-83 ASSESSMENT ROLL 



Percent 
Taxable Value of Total 



29, 


.1 


24 


.1 


46, 


.8 



Single -Family $ 6,616,855,472 

Multi-Family 5,491,318,143 



Commercial, Industrial 10,611,542,005 
and Other* 

TOTAL $22,719,715,620 100.0 

Prior to Exemptions, 

State assessed property 
not included 



1983-84 ASSESSMENT ROLL 

Percent 
Taxable Value of Total 



Single-Family $ 7,148,006,031 

Multi-Family 5,797,761,492 



Commercial, Industrial 12,655,420,827 
and Others* 

TOTAL $25,601,188,350 100.0 

Prior to Exemptions, 

State assessed Property 
not included 



*Other includes business personal property, possessory interest, 
boats, penal and escaped assessments. 



27, 


.9 


22, 


,7 


49, 


,4 



\dministration Division 



ASSESSOR'S OFFICE 



K). OBJECT OF EXPENDITURE 

)010 Permanent Salaries 
)010 Annual Salary Increase 

TOTAL PERM. SALARIES 

)020 Temporary Salaries 

TOTAL SALARIES 
)601 Fringe Benefits 

TOTAL PERSONNEL COSTS 

Professional Services 

Use of Employees' Cars 

Local Fares 

Travel Expense 

Repair Office Equipment 

Telephone 

Postage 

Subscriptions 

Printing 

Rental of Office Equipment 

Other Contractual Services 

Materials & Office Supplies 

Equipment 

Reproduction Services 

TOTAL OF ACCOUNTS 

020 City Attorney 

130 Civil Service Training 

400 Controller Data Processing 

0TAL PERSONNEL & OTHER ACCOUNTS 



1981-1982 

BUDGET AMOUNT 


1982-1983 

BUDGET AMOUNT 


1983-1984 

BUDGET AMOUNT 


$ 2,211,739 


$ 


2,421,300 


$ 


2,818,464 


209,561 




329,079 




336,760 


$ 2,421,300 


$ 


2,750,379 


$ 


3,155,224 


103,898 


$ 


124,219 
2,874,598 




16,079 


$ 2,525,198 


$ 


3,171,303 


585,992 




664,756 




735,282 


$ 3,111,190 


$ 


3,539,354 


$ 


3,906,585 


20,839 




20,839 




20,839 


52,416 




57,192 




64,151 


180 




180 




194 


9,427 




9,427 




9,427 


2,681 




2,681 




2,401 


17,689 




17,689 




17,427 


21,951 




21,951 




24,868 


2,328 




2,328 




2,262 


24,571 




24,571 




23,588 


9,682 




9,682 




9,682 


576 




576 




1,076 


6,255 




6,255 




8,467 


-0- 




-0- 




9,544 


1,367 




1,367 




1,687 


$ 169,962 


$ 


174,738 


$ 


195,613 


-0- 




26,066 




27,891 


-0- 




1,927 




1,130 


276,369 




346,369 




478,304 


$ 3,557,521 


$ 


4,088,454 


$ 


4,609,523 



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-9- 



REAL PROPERTY DIVISION 



ANNUAL REPORT 
REAL PROPERTY DIVISION 
1982-83 Assessment Roll 



The Real Property Division is responsible, under the California 
State Constitution, for the assessment of all taxable real pro- 
perty and Possessory Interest in the County for the purpose of 
determining the Ad Valorem Tax base for all taxing jurisdictions 
This involves the process of discovery, appraisal and enrollment 



COMPARISON OF OBJECTIVES IN 
1982-83 BUDGET WITH ACTUAL PERFORMANCE 



Objectives Actual 

Change of Ownership: 

Review all transfers 19,500 18,165 

Appraise transfers as required 15,600 14,950 

Building Permits: 

Review building permits 16,900 17,110 

Appraise building permits 11,000 11,136 

Review all requests for review and 4,500 4,580 

applications to A.A.B. for reduction in 
value. Prepare necessary reports. 

Review, inspect and appraise all splits, 2,000 1,986 
mergers .segregations , redemptions, fire 
damage properties. 

Review and appraise each possessory 2,300 2,092 

interest. 

1,700* 



Prepare reports for local and state 
agencies. Analyze, correlate and report 
on data for SBE. Maintain statistical 
data for State Legislature. Maintain 
assessment standard procedures for internal 
audits . 



1,600* 



*Man- hours -- Other figures are units of work, 



-10- 



REAL PROPERTY DIVISION 
1983-84 Assessment Roll 



The Real Property Division enrolled 159,445 parcels of Real 
Property on the Secured Roll for the 1983-84 assessment year, 
with a value of: 

Taxable Value 

Land $ 7,715,096,764 

Improvements 14 ,622 ,456,644 

Total $ 22,337,553,408 

This is an increase in value over the 1982-83 Assessment Roll of: 

Taxable Value 

Land $ 674,218,600 

Improvements 1,621,507,215 

Total $ 2,295,725,815 

The Real Property Division's unsecured roll for 1983-84 consisted 
of 166 parcels. The Full Value of these parcels is: 

Taxable Value 
$ 48,054,639 

The Possessory Interest roll for 1983-84 consists of 2,098 parcels 
with a value of: 

Taxable Value 

$ 164,889,963 

Revenue generated to City and County through the "Estate Search 
Program". 

Tax Dollars 
$ 1,971,000 



■11- 



REAL PROPERTY DIVISION 



Our appraisal staff consisted of 1.5 Appraiser-trainee; 10.2 
Real Property Appraisers; 16.4 Senior Real Property Appraisers; 
4 Principal Real Property Appraisers; 1 Assistant Chief Appraiser; 
and 1 Chief Appraiser. 

Under Proposition 13 we are required to reappraise all properties 
that had 

1. A change of ownership 

2. A sale 

3. New construction, including alterations 

The procedures we were mandated to follow were: 

1. In all changes of ownership we had to review the 
entire transfer and in most cases the previous trans- 
fer to determine whether or not this particular trans- 
fer required a reappraisal or would be excluded from 
reappraisal. If it required reappraisal the property 
had to be reappraised to market value based on the 
market data available. 

2. Sales: All properties that sold between March 1, 1982 
and February 28, 1983, required reappraisal to market 
value . 

3. All property newly constructed during the same time 
period required an appraisal to market value. Any 
property that has had alterations which have added area, 
changed the use, or resulted in an extension of the 
economic life, is included in the term "New Construction' 
The inclusion of alterations as new construction means 
that each application for alteration requires a review 
and a determination as to whether it would require a 
physical inspection and a reappraisal. 

WORKLOAD JULY 1, 1982 - JUNE 30, 1983 

1. Prior to mailing assessment notices on August 1, 1983, 5600 
assessments had to be manually calculated to reflect the 
decrease in the inflation factor. The inflation factor of 
2 percent was recalculated to 1 percent. 



REAL PROPERTY DIVISION 



2. 11,500 assessment notices were mailed out the first of August, 
1983. As a result we received several thousand calls, by phone 
or in person. The staff was able to satisfy the majority of 
these taxpayers regarding the appraised value we established 
for their property. As a result we received only 625 requests 
requiring a full review. Again this confirms our contention 
that if given time and man-power initially to complete a full 
appraisal on all mandated appraisals, it is much easier to 
defend our estimate of value. The property owner is much more 
satisfied and we have fewer requests for review as well as 
fewer applications for reduction in value through the Assess- 
ment Appeals Board. 

3. We had approximately 18,200 changes of ownership. 

A. Approximately 50% are sales and require a 
reappraisal to market value. 

B. The other 50% are changes of ownership without 
a sale. These require a close analysis to 
determine whether or not they would be excluded 
from reappraisal. If they require reappraisal 
the staff must determine the market value of each 
property based on the data available from the 
properties that have actually sold. 

4. Application for permits for alterations or new construction 
through the Department of Public Works amounted to 17,100. 
This is 52% of the 33,000 applications issued by the Central 
Permit, Electrical and Plumbing departments. Some of these 
are duplications for different kinds of work on the same 
building project. 

We are continuing to work with the Depa tment of Public Works 
regarding these applications Constitutional changes since 
Proposition 13 require that the Assessor receive a copy of 
these applications It is of the utmost importance that this 
be accomplished. First, the law requires that new construc- 
tion be appraised and enrolled by the Assessor. Secondly, 
and of equal importance, the added value to the assessment 
roll is very significant as shown by this year's increase to 
the roll for new construction in an amount in excess of 
$965,000,000. 

It is important to note that all of this information was 
gathered solely through our own efforts and at considerable 
cost of many man-hours. The applications that are available 



REAL PROPERTY DIVISION 



are picked up by one of our assessment clerks, duplicated, 
and then returned to Central Permit Bureau. Other sources 
of discovery of new construction are accomplished by long, 
diligent search - field inspections , contact with public 
recorded deeds of trust, and recorded permit applications. 

5. At the same time our staff reviewed all parcels involved with 
a Possessory Interest. This involved 2,098 parcels. Each 
lease was reviewed and any necessary corrections were made for 
the 1983-84 Assessment Roll. The Real Property unsecured roll 
consisted of 166 items. 

6. The Assessment Appeals Board received 363 applications for 
reduction in Full Value. Of those filed, 36% were granted a 
reduction. 



Filed 


363 


Heard 


205 


Reduced 


133 


Increased 


3 


Denied 


70 


Withdrawn 


88 


No Shows 


55 



Total Full Value of applications filed $1,006,922,000 
Amount of reduction in Full Value $ 63,122,720 
Amount of increase in Full Value $ 1,055,373 

The Estate Escape program has been in effect for two years. We 
have enrolled 1535 escapes for total tax dollars of $1,971,000 

Tax Dollars this year $ 1,971,000 

Tax Dollars past year $ 1,489,000 

Increase $ 482,000 



PERSONAL PROPERTY DIVISION 



ANNUAL REPORT 

PERSONAL PROPERTY DIVISION 

1982-1983 



This Division, in accordance with State Law, provides for the 
assessment of personal property and trade fixtures for the 
purpose of determining the Ad Valorem tax base for all local 
taxing jurisdictions in the county. This involves the process 
of discovery, auditing, appraising and enrollment. 



COMPARISON OF OBJECTIVES IN 
1982-83 BUDGET WITH ACTUAL PERFORMANCE 

Objectives Actual 

To review and update 55,000 business 55,000 53,663 

situses for new businesses, change of 
ownership and eligibility for direct 
billings. Prepare data for 6000 
corrections for office files & computer. 

To review & process 43,000 business 43,000 46,439 

assessments for enrollment on the 
secured & unsecured assessment rolls. 

To perform, review & approve 4,700 4,700 5,388 

field audits & appraisals, mandatory 
& non-mandatory. 

Prepare and defend all appeals to be 182 182 

heard before the Assessment Appeals 

Board. 

Review & enroll 2,400 taxable boat 2,400 2,527 

assessments. Examine all claims for 
boat exemptions. 

To prepare reports for local and state 1,800 1,842 

agencies; to analyze, correlate & 

report on data for SBE; to maintain 

statistical data for state legislature; 

to maintain assessment standard procedures 

for internal audits. 

*Man-hours. All other figures are units 
of work. 



■15- 



PERSONAL PROPERTY DIVISION 
1982-83 FISCAL YEAR 

This division processed and enrolled 46,439 assessments on the 
1983-84 Secured and Unsecured Assessment Rolls with the 
following market values: 

Other Personal Property $ 1,244,118,611 
Fixtures (Improvements) 1,504,773,680 
Vessels 57,982,278 

$ 2,806,874,569 

The 182 appeals filed with the Assessment Appeals Board on items 
assessed by the Personal Property Division resulted in: 

Reductions 59 

Denials 62 

Withdrawals 33 

Penalty only waivers 5 

Postponements 23 

Total 182 

At present, our valuation staff consists of 11 personal 
property auditors (including one (1) on special assignment with 
the Real Property division), 9 senior personal property auditors, 
4 principal property auditors, 1 assistant chief property auditor 
and 1 division chief. 

The production and deployment of the auditing-valuation personnel 
is presented in the following pages. 



16- 



PERSONAL PROPERTY DIVISION 



COMPARATIVE YEARLY PRODUCTION REPORT 
DEPLOYMENT OF AUDITORS BY "MAN-DAYS" 



1979-80 



1980-81 



1981-82 



1982-83 



Field Audits & Appraisals 1,960 

Other Work Covered by 
Scope of Position : 



1,793 



1,947 



2,057 



Assessing Statements 
Up-Date Field Books 
Auditor & Senior Review 
Leased Equipment & Etc. 



856 


789 


645 


515 


434 


520 


540 


562 


444 


477 


558 


522 


210 


201 


179 


111 



Work Equivalent to Scope 
of Position but out 
of Classification 



47 



117 



17 



Instruction and 
Training Program 



90 



90 



82 



195 



Total Auditor 



Performance Time 


4,041 


3,987 


3,968 


3,966 


Other "Man-Days" not 










Covered Above: 










Supervision 


933 


923 


932 


955 


Vacation & Holidays 


331 


341 


458 


498 


Sick Pay 


329 


547 


299 


363 


Administrative Leave 


154 


107 


46 


82 



Total "Man-Days" 



5,788 



5,755 



5,703 



5,864 



-17- 



PERSONAL PROPERTY DIVISION 



COMPARATIVE YEARLY PRODUCTION REPORT 



1979-80 1980-81 1981-82 1982-83 



Total Assessees 



Total No. of Audits & 
Appraisals Completed 

"Man-Days" Applicable 
Thereto 

Average Audits per 
"Man-Day" 

Mandatory Assessees 

Mandatory Audits & 
Appraisals Completed 

"Man-Days" Applicable 
Thereto 

Average Audits per 
"Man-Day" 

Other Assessees 

Other Audits & 
Appraisals Completed 

"Man-Days" Applicable 
Thereto 

Average Audits/Appraisals 
per "Man-Day" 

Penal Assessments: 



4,413 


4,694 


4,591 


5,388 


6,098 


6,352 


6,166 


7,474 


1,960 


1,793 


1,947 


2,057 


3.1 


3.8 


3.2 


3.6 


480 


375 


340 


344 


1,937 


1,838 


1,717 


1,045 


1,462 


1,446 


1,459 


1,075 


1.3 


1.3 


1.2 


1.0 


3,933 


4,319 


4,251 


5,044 


4,161 


4,514 


4,449 


6,429 


498 


347 


43 8 


982 


8.4 


13.0 


9.1 


6.5 


1979-80 


1980-&1 


1981-82 


1582-83 



Direct Bill Assessments 829 1,315 2,178 1,054 

Assessments Computed on 
Prior Values 

New Business Penals 

Total 



■18- 



1- 


,917 


1,539 


981 


1,963 


2, 


,783 


2,998 


2,598 


3,030 


5, 


,529 


5,852 


5,757 


6,047 



PERSONAL PROPERTY DIVISION 



AUDIT PROGRAM RECOVERIES 










FISCAL YEAR 1982 


- 1983 










NUMBER OF 


AUDIT 




FULL 




TAX 


ASSESSEES 


UNITS 




VALUE 




DOLLARS 


55 


359 


$ 9 


911,010 


$ 


147,565 


444 


2,205 


58 


887,498 




921,359 



ASSESSOR'S STAFF 

OUT-OF-STATE ) 
& SO. CALIF.) 

LOCAL AUDITS 

PENAL AND DIRECT BILL 
INVESTIGATIONS, 
APPRAISALS & 
REVALUATIONS 4,7 35 4,735 

CLOSE-OUTS & OFFICE 



INVESTIGATIONS 


154 


175 


5,693,590 


72,818 


SUB-TOTAL 


5,388 


7,474 


$74,492,098 


$1,141,742 


CONTRACT AUDITS 


68 


337 


12,638,822 


230,464 


TOTAL 


5,456 


7,811 


$87,130,920 


$1,372,206 



COMPARATIVE TAX RECOVERIES FROM LOCAL & OUT OF COUNTY AUDIT PROGRAMS 

Tax Dollar 

Fiscal Year Recovery 

1970-1971 $ 892,326 

1971-1972 1,264,398 

1972-1973 1,295,767 

1973-1974 790,319 

1974-1975 1,137,074 

1975-1976 1,493,235 

1976-1977 1,259,042 

1977-1978 1,080,282 

1978-1979 1,326,210 

1979-1980 1,150,146 

1980-1981 1,222,912 

1981-1982 1,307,630 

1982-1983 1,372,206 



-19- 



PERSONAL PROPERTY DIVISION 

MARINE DIVISION 

PRODUCTION REPORT 1982 - 1983 

1983 Total Marine Records 3,176 

Less: Exempt Vessels 99 

Total for San Francisco 3,077 

1983 Assessments: 

Direct Bills 2,266 

4% Bills 92 

Normal Bills 69 

Unidentified, Follow-ups 650 



Vessel Records Processed (DMV, CG, Owners) 



3,077 



New Boats Added 433 

EDP Changes 278 

Boats Deleted 243 

954 



Note: Documented vessels out of county were removed from 
file in January 1983 (approximately 3,500 records). 



■20- 



TECHNICAL AND ASSESSMENT SERVICES DIVISION 



ANNUAL REPORT 

TECHNICAL AND ASSESSMENT 

SERVICES DIVISION 

1982-1983 



The responsibilities of the Technical and Assessment Services 
Division are to maintain the Assessment Roll, provide for an 
up-to-date computer information system, and to administer 
exemptions. These responsibilities are further broken down as 
follows : 

Maintain and correlate Assessment Roll; enter all data 
from divisions into computer. Maintain and upadate 
records, record transfers of ownership, change of 
address, lot cuts and mergers. Update SBE map register, 
process Personal Property declaration books, maintain 
and control Roll Alpha Index for secured and unsecured 
rolls, Personal Property Exemption Register, Business 
Property Register, etc. Administer the homeowner exemp- 
tion. Process and verify eligibility and amount of exemp- 
tion on Church, Welfare, School and Veteran Exemptions. 
Handle telephone calls and visits from taxpayers, realtors 
other departments of the City and other Counties. Inspec- 
tion of premises to substantiate exemptions. 



COMPARISON OF OBJECTIVES IN 
1982-83 BUDGET WITH ACTUAL PERFORMANCE 



TO INPUT VIA COMPUTER, 20,000 new ownership 
entries, 30,000 mailing addresses, 100,000 
statistical entries, 16,000 valuations, 2,000 
new parcels, etc. to produce Assmt. Roll July 1 

Error rate for above 

TO INPUT VIA COMPUTER, new values & changes in 
55,000 business property accounts to produce 
Assmt. Roll July 1, check & balance 100% of 
values for these 55,000 accounts. 

Error rate for above 

TO DETERMINE ELIGIBILITY OF EXEMPTIONS, make 
600 onsite inspections. 

PROCESS CLAIMS for 98,000 exemptions allowed by 
State law for Assmt. Roll July 1. 



Objectives 
168,000 



1.5% 
55,000 

1.5% 
600 

98,000 



Actual 
162,900 



.5% 
56,228 

.5% 
612 

97,320 



-21- 



Technical Services Division 



TO PROVIDE ASSESSOR'S INFORMATION to the 
general public, business, other city 
departments, etc. via counter & telephone 
for 240,000 phone calls & 70,000 counter 
inquiries . 

Average response time for above, in minutes 

TO MAINTAIN A CURRENT SET of block books 
delineating all taxable real property, condo 
conversions, 1,500 new lots, 180 deleted lots, 
150 subdivision lots, 25 parcel maps. 



Objectives 
310,000+ 



2.00 
1,955 



Actual 
312,500 



2.00 

2,125 



PERSONNEL UTILIZATION 

A total 4,420 Man Days was available for the 
period of 7-1-82 to 6-30-83. 



OPERATIONS FUNCTIONS 

E.D.P. 

Public Information 

Supervising 

Homeowners Exemptions 

Personal Property Field Books 

Personal Property Statements 

Real Estate Values 

Secured Roll Preparation 

Unsecured Roll Preparation 

Real Estate Ownership File 

Mail Address File 

Drafting 



% OF MAN DAYS/fR, 

4% 
10% 

5% 
15% 

5% 
15% 

6% 

8% 

4% 
14% 

4% 
10% 



100% 



VACATION 
SICK PAY 
SICK LEAVE 
COMPENSATORY TIME 
FLOATING HOLIDAY 

Net Man-days Available 



MAN -DAYS 
"~ "239" 

179 

49 

16 

32 
515 



3,905 



•22- 



Technical Services Division 



SECURED ROLL 



1982-83 - 158,089 Parcel Count 
1983-84 - 159,445 Parcels 

New Subdivision Maps Processed: 44 Total of 1,239 new lots 

Parcel Maps 

Nos. Extended and Verified: 132 Total of 317 new lots 

Segregation (Parcel Cuts for Taxation) 18 
Section 2821, Revenue & Taxation Code 



OWNERSHIP TRANSFERS 

New Lots 1,795 

Deleted Lots 327 

Changed Lots (Daily) 13,938 

Total Lot Changes 16,060 
(New & Deletes) 

Property Sales 8,979 

Total Papers Picked up 36,698 
from Recorder 



■23- 



Technical Services Division 



1983 

UNSECURED ROLL 

VALUATION 



DIRECT BILLS - MARCH 1 - FULL VALUE 



STMT COUNT LAND STRUCT IMPTS . FIXED IMPTS . P.P. OTHER 
14,023 -0- - - $ 16,275,018 $ 45,942,043 



JULY 29th ROLL - FULL VALUE 
18,853 $97,549,131 $164,889,963 $1,274,369,145 $963,726,383 



TOTALS - FULL VALUE 
32,876 $97,549,131 $164,889,963 $1,290,644,163 $1,009,668,426 



SECURED VALUATIONS 



NUMBER OF CHANGES IN 

FULL VALUE IN REAL ESTATE 10,498 

TOTAL INCREASE IN FULL VALUE 

REAL ESTATE IN THE 1983-84 ASSESSMENT $2,295,725,815 



-24- 



lecnmcai bervices Division 



CORRECTIONS TO ASSESSMENT ROLLS 



REAL ESTATE CHANGES 
PERSONAL PROPERTY 

HOMEOWNERS EXEMPTION 
VETERANS EXEMPTION 
MISCELLANEOUS EXEMPTIONS 



'ECREASE 


INCREASE 


541 


157 


1,079 


19 


DENIED 


EXTENDED 


273 


139 





2 


108 


50 



ASSESSMENT SERVICES 



Section processes claims for statutory exemptions (Church, Welfare, 
Homeowners, Veterans) and supplies assessment information to public 



Full-time staff 



7 employees 



Total Work days 1,820 



Work-day Allocation: 

Processing Exemptions Claims 

Telephone Switchboard 

Maintenance of Public Records 

Public Information & Counter Service 

Vacation 
Sick Pay 
Sick Leave 
Floating Holiday 
Net Work Days Available 



28% 


14% 


1% 


..57Z_ 


100% 


84 days 


49 days 


9 Days 


14 days 



1,664 



-25- 



APPENDIX 






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COUNTY. 



38 SAN FRANOSrO 



TYPE. NUMBER, AND ASSESSED VALUES OF ALL PRIVATELY-OWNED PROPERTIFS 
EXEMPT FROM TAXATION AND SIMILAR DATA FOR REIMBURSABLE EXEMPTIONS 





SECURED 


UNSECURED 


TOTAL 


.INE 
NO. TYPE 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


WF.LI ARi: AND Kl l.IUOl K 
HKOI'IK HIS 
(( onst.. An. Mil, Sec. 4b) 
Private- and Parochial schools 

of less than collegiate grade. 


211 


116,198,679 


3 


200,023 


214 


116,398,70" 


2 Hospitals 


80 


342,592,623 


8 


18,242,891 


88 


360,835,514 


1 Other religious and charitable 
properties 


545 


274,894,861 


213 


16,193,032 


758 


291,087,893 


4 Religious properties 
(R & T< , See. :ir» 


406 


111,571,600 


9 


21,125 


415 


111,592/725 


ALL OTHER PROPERTIES 

(Const., Art. Mill 
5 Homes of totally disabled ami 
blind veterans (See. la) 
Not over $40.00(1 


79 


2,521,101 






79 


2,521,101 


Over $ lO.OOU 


19 


1,009,831 


_ 


_ 


19 


1.009,831 


i Other veterans' properties 

(See . }, o, p, q. i i 


8 


29,574 


11 


20,723 


19 


50.297 


' Total veterans' properties 
(line S plus line (i) 


106 


3,560,506 


11 


20.723 


117 


3.581.229 


Churches (Set. tf & id) 


170 


34,598,951 


13 


410.151 


183 


35.009.102 


Privately owned colleges 
(See. U'l 


50 


93,410,302 


10 


2,747,224 


60 


96,157,526 


Low valued property 

(Sec. ~) (See instructions) 


- 


- 


- 


- 


- 


- 


1 Totals lines l-ti & H-10 


1,568 


976,827,522 


267 


37,835,169 


1,835 


1,014,662,691 


RK1MHI RSAHI.I KXEMP'I IONS 
Homco* ncrs' 
(Sec. 218, R & T< ) 


96,008 


671,807,538 


35 


2 33,900 


96,043 


672,041,438 


Business inventories (See. 21^) 


- 


- 


- 


_ 


_ 


_ 


F-\cluJcd alujr <• 
Cemetery 


1 


99,157 


1 


14,950 


2 


114,107 


Other (S/u-i ,/yJ 


13 


2,887,511 


10 


15,873,486 


23 


18,760,997 






























i 













F *M R.802 REV. 19 (5831 



3-28- 



Cal-lax Research Bulletin 



November 1983 



Supplemental Property Tax Roll 

Adrift with a Floating Lien Date 



introduction 

In addition to achieving an am- 
bitious number of long-sought reforms 
in California's public school system, SB 
813 ill art-Hughes) also enacted the 
largest property tax increase in many 
years. This property tax change will 
generate an estimated $270 million 
in 1983-84 from a new supplemental 
property tax roll composed of early 
assessment of properties newly con- 
structed or reassessment of property 
with a change in ownership. In 1984-85 
when it is in effect for a full year the 
revenue produced is estimated to be 
$450 million. 

This complicated change in Califor- 
nia property tax law will add new 
responsibilities for county assessors, 
county auditors and county tax collec- 
tors. Alread ., follow-up legislation has 
been necessary. Assembly Bill 399 (Han- 
niganj u as enacted six weeks after SB 
813 to take care of a number of problems 
and oversights, including a $10 million 
appropriation for counties together with 
an earmarking of 5% of supplemental 
roll revenue to cover administrative 
costs. 

The following is background and ex- 
planation of the operation of this new 
supplemental property tax roll 

Property Taxes 
and SB 813 

Senate Bill 813, the landmark educa- 
tion reform and finance measure of 
1983, was delayed for weeks in the 
Legislature over funding and other 
issues. The Legislature had explored 
various plans and combinations of tax 
increases to finance school needs. These 
included increases in the sales tax, bank 
and corporation tax, personal income 
tax, alcoholic beverage tax, cigarette 
tax, repeal of some existing sales tax ex- 
emptions, and local tax authorizations 
for schools. 

The governor's position reiardi"rr 
the 1983-84 budget hjs mat &35U 
million in additional funds afforflably 



could be appropriated for education, but 
a tax increase, even as part of an 
education reform package, was unaccep- 
table. The Legislature, on the other 
hand, consistently urged the need for an 
additional SI billion for schools to 
finance the reform provisions of 
SB 813. 

To help close the funding gap be- 
tween the governor and the Legislature 
on SB 813, the legislative conference 
committee on the measure used the sup- 
plemental property tax roll proposal to 
provide substantial amounts of the ad- 
ditional revenue needed. Revenue gener- 
ated by this change, except for adminis- 
tration expenses, was targeted to 
schools for 1983-84 and 1984-85 fiscal 
years, together with revenues from 
some smaller income tax changes. 

The supplemental tax roll is not a 
new concept to the Department of 
Finance. In 1982 a similar proposal was 
a component of the budget trailer bill by 
the Brown administration. It received 
very little legislative interest at that 
time. 

This year's supplemental roll pro- 
posal was recommended by the gover- 
nor's Government Efficiency Team 
(GET) as a so-called "loophole clostr" 



that would produce additional revenue 
in order to balance the budget. The con- 
ference committee on SB 813 took the 
opportunity to use it instead to break 
the deadlock on that bill. 

Pre-SB 813 

Property Assessments 

Since passage of Proposition 13, 
property values for tax purposes have 
been adjusted by an inflation factor of 
2% except in 1983 when it was 1%. 
When properties charge ownership, a 
reassessment to curront value is trig- 
gered and any new construction m 
enrolled at full value. Assessed values 
would not result in higher taxes, 
however, until the tax year (July 1-June 
30) following the March 1 lien date when 
the new values were placed upon the tax 
roll. 

Properties which change ownership 
or new construction that was completed 
after the March 1 lien date in the past 
could avoid reappraisal for up to 15 
months. Figure 1 shows how long prop- 
erties would avoid reappraisal under the 
old assessment system based on the 
month of the change of ownership or 
new construction. 



Pre-SB 813 Assessment Practice 



Figure 1 



Number of full months 
Month of change in ownership or property avoided 

completion of new construction higher assessment 

March 15 

April 14 

May 13 

June 12 

July 11 

August 10 

September 9 

October 8 

November 7 

December 6 

January 5 

February 4 



-29- 



pal Tax hJews 



According to the legislative intent 
anguage in SB 813, pre-SB 813 assess- 
lent practice "... results in an un war- 
anted reduction of taxes for some tax- 
layers with a proportionate and ine- 
uitable shift of the tax burden to other 
axpayers." 

Supplemental Roll 

The supplemental property tax roll 
all generate more than $450 million per 
ear when in full effect by causing prop- 
rty taxes to increase to higher levels 
lore quickly after a change in owner- 
hip or new construction. This tax in- 
rease will result from the abandonment 
f a fixed March 1 lien date for proper- 
y in the first year of a change in owner- 
hip or new construction. 

Instead of waiting until March 1 to 
ick up higher assessments, the supple- 
lental roll will pick up higher values on 
hese properties immediately by estab- 
shing a floating " lien date. Taxes on 
he new supplemental tax roll will be- 
ome a lien against real property on the 
ate of the change in ownership or new 
onstruction. 

A property can be on the supplemen- 
al roll no longer than the period from 
he time of the change in ownership or 
ew construction to the following March 
. Each March 1, properties that had 
een on the supplemental roll will have 
alues adjusted for inflation and then 
e placed on the regular tax roll with a 
larch 1 lien date 

The effective date for this change in 
roperty tax law was July 1, 1983. 



County Assessors 

County assessors will be responsible 
for appraising properties that have a 
change in ownership or completed new 
construction in order to determine the 
amount of property value to be placed 
on the supplemental assessment roll. 
Two basic categories of calculations will 
be made by assessors, based on the tim- 
ing of the change in ownership or new 
construction. 

For properties that have a change in 
ownership or new construction on or 
after June 1 through February 28, a 
single assessment on the supplemental 
roll will be made for the tax year 
starting July 1. But for properties that 
change ownership or have new construc- 
tion on or after March 1 through May 
31, two supplemental assessments will 
be required. Two assessments are 
necessary because two tax years are in- 
volved. The first supplemental assess- 
ment will be for the current tax year 
ending June 30. The second supplemen- 
tal assessment will be made for the 
coming tax year beginning July 1. 

For properties that change owner- 
ship or have new construction com- 
pleted on or after March 1 through May 
31, the first supplemental assessment is 
the difference between the new base 
year value and the taxable value on the 
current tax roll. The second assessment 
is the difference between the new base 
year value and the taxable value to be 
enrolled on the tax roll being prepared. 
For properties that have a change in 
ownership or new construction on or 



nfter June 1 through February 28, the 
pplemental assessment is the dif- 
ference between the new bat year value 
and the taxable value en the ..wrent roll. 
Figure 2 shows the various supplemen- 
tal assessment calculations based on the 
timing of the change in ownership or 
completed new construction. 

Whenever there is more than one 
change in ownership in an assessment 
year or multiple completion dates for 
construction on the same property, ad- 
ditional supplemental assessments wui 
be placed on the supplemental roll. . 

If change in ownership or new con- 
struction occurs before the supplemen- 
tal billing is made, the supplementai 
assessment will be put on the sup- 
plemental unsecured roll. Thereafter, it 
will be treated and collected Lke other 
taxes on the unsecured roll. 

Exemptions and Exclusions 

Excluded from the supplemental tax 
roll are: state assessees and other prop- 
erties such as open space and timber 
land not covered by the assessment 
limitations of Article XIII A of the con- 
stitution; new construction completed 
but not sold, leased, rented or occupied; 
other exemptions that have been 
granted on the current roll or roll being 
prepared, fixtures normally valued as a 
separate appraisal unit from a structure, 
and mobilehomes not subject to the 
property tax. New construction that is 
exempted until sold, leased, rented, or 
occupied would be reassessed in any 
event on the next March 1 lien date. 



Assessors' Calculation of Supplemental Assessment 



Figure 2 



Occurring March 1 
to May 31 



Change in ownership 
or new construction 



Occurring June 1 
to February 2d 



1st supplemental 
assessment 



2nd supplemental 
assessment 



New base year value 
(-) minus taxable value on current tax roll 

Supplemental assessment lor current year 

New base year value 
(-) minus taxable value on tax roll being prepared 



Supplemental assessment for upcoming year 



New base year value 
(-) minus taxable value on current roll 

Supplemental assessment for current year 



Supplemental Tax Roll Proration Factors 



Figur* 3 



Proration factor 
current year 



*■£*« 



Number of months remaining 
in current tax year 



For application of proration 
factors, a change in owner- 
sr.ip or completion of new 
construction is presumed to 
occur on the first day of the 
month following the actual date 
of the event. See Figure 4 for a 
hypothetical example. 




Proration factor 
upcoming /ear 



Number of months of 
tax in upcoming year 



Beginning tax year 



After the assessor makes the calcula- 
tion for the supplemental roll, a notice 
s sent to the assessee. The notice is re- 
quired to contain a number of provi- 
sions, including the amount of the sup- 
plemental assessment, amount of ex- 
jmptions, a statement that the sup- 
plemental roll is consistent with Article 
XIII A of the Constitution, and time 
imit9 for filing a claim for an exemption 
>r filing an appeal. When the period for 
iling a claim for an exemption has ex- 
jired. the supplemental assessment is 
.ransferred to the county auditor. 

bounty Auditor 

The county auditor applies the cur- 
ent year's tax rate to the supplemen- 
al assessment in order to determine the 
imount of taxes due for a full year. To 
he full year's tax bill, the auditor then 
ipplies a proration factor based on the 
>ortion of the tax year remaining after 
he change in ownership or new con- 
struction. The portion of the year re- 
naining will be presumed to be from the 
irst of the month following the actual 
late of the change in ownership -ji an* 
'instruction. 



For properties with a presumed date 
of April 1, May 1 or June 1, the 
proration factor is .25, .17, and .08. 
respectively, for supplemental taxes in 
the current year. In addition, these 
properties would pay lOOTt of the sup- 
plemental assessment for the tax roll 
being prepared. Properties with pre- 
sumed dates between July 1 and March 
1, the proration factors range from 1.00 
to .33. 

Figure 3 show9 the application of 
these proration factors for changes in 
ownership and new construction. 

Collecting the 
Supplemental Tax 

Supplemental tax bills will be mailed 
by county tax collectors and will be due 
on the date mailed. These tax bills will 
become delinquent on the last day of the 
month following the month in which 
they were mailed. Taxes that are delin- 
quent as of January 1 will be computed 
in two equal payments. The second in- 
stallment will be delinquent four 
inonLhs after the irvtial payment »a^ 
delinquent. 



Constitutionality 

Forty-two county assessors have 
filed suit in San Francisco Superior 
Court challenging the supplemental 
property tax roil. The lav. suit charges 
that the supplemental roll is ur.com tit u- 
tional and invalid because: it is a new 
od valorem tax on real property, pro- 
hibited by Article XII 1 \. Section 3 of 
the California Constitution, and it ex- 
empts newly constructed real property 
to be offered for sale contrary to Arti- 
cle XIII Section 1, which requires prop- 
erty tax exemption to be authorized bv 
the constitution. 

Assessors will drop th^ argument 
that the supplemental roll is an un- 
funded mandate since AH :''J9 ap- 
propriated a one-time S10 million; plus 
an ongoing 5 C " of the supplement al roi! 
revenue for administration. Assessors 
estimate, however, the cost of the man- 
date will exceed the funding provided 

Supplemental 
Roll Revenue 

Addition. .' rever.up i . nerat"d by the 
supplemental roll Kill be ■ <' i t'd to 



>ai-!3xNews 



<~ 



schools for the first two years. In 1985-86 the supplemental roll revenue will be alk 
cated to all local jurisdictions according to AB 8 property tax allocation formulas. 
Some forecasts are that schools will not receive the expected $270 million in revenu . 
that had been projected for 1983-84 due to delays in assessment and collection of the 
supplemental tax. The revenue, however, will be made up the following year. 

Hypothetical Example of Operation R gu r«4 
of the Supplemental Property Tax Roll 

A property changes ownership on April 12, 1984. The property had a 1975 base 
year value of $42,000. The new base year value established by the change in owner- 
ship is SI 15.000. 

County Assessor 

Because the property is transferred between the lien date and the beginning of 
the next fiscal year, the county assessor will make two supplemental assessments. 

1st Supplemental Assessment current year 1983-84 

New base year value $115,000 

(-) minus taxable value on the current roll 

($42,000 x 1.1602 inflation adjustment) $ -48,728 

Supplemental Assessment for 1983-84 $ 66,272 

2nd Supplemental Assessment upcoming year 1984-85 

New base year value $1 15,000 

(-) minus taxable value on the roll being prepared 

($48,728 x 1.02 inflation adjustment) $ -49,702 

Supplement .' Assessment for upcoming 1984-85 tax year $ 65,298 

County Auditor 

The county auditor applies the property tax rate and a proration factor to the 
supplemental assessments. 

1st Supplemental Assessment 1983-84 $66,272 

multiplied by regular property tax rate 1.14% 

Tax due for full year $ 775.54 

Multiplied by May 1 proration factor 17 

Amount of supplemental tax due 1983-84 $ 128.44 

2nd Supplemental Assessment $65,298 

multiplied by regular property tax rate 1.13% 

Amount of supplemental tax due 1984-85 100% of full year $ 737.87 

Total Supplemental Tax due $ 866.31 

Supplemental tax due in two payments of $433.16 each if it is billed by end of 
November. If billed after November 30 then there is only one installment. 

First payment is delinquent 30 days after the date it is mailed. The second payment 
is delinquent four months after the delinquency date of the first payment. 



Gal-lax Research 



Cal-Tax is a nonpartisan, nonprofit corporation 
founded in 1926 to advance economy and efficien- 
cy in government through research, advocacy and 
Bublic communications Cal-Tax is supported by 
membership contributions from business and in- 
luidual taxpayers. 921 11th Street, Suite 800. 
Sairamento. California 95814. (91G) 441-0490 

A'allace A Erickson President 

Hirhard P Simpson Executive Vice Proid'-t 
.arr> Mc( a/thy In -. .i- ; \i ■< r 



Recent Cal-Tax 
Research Bulletins 

Tuition and Fees in California. Levels 
and trends in student fees and tuition 
in California public postsecondary 
education. Descriptions of types of fees 
charged, relationship to family income 
and cost of education, and comparison 
with other states. Includes most recent 
^utlgrt actions Or-nber 1983 <4 pages) 

Proposition 13 r i vt ^ ears Later. A n an- 



nual publication summarizing he status 
of Proposition 13 litigation and hating 
new legislation relating to the 1978 con- 
stitutional amendment. St . U nber 1983 
(8 pages) 

Employment and Training Programs 
for the 80s. Description of new state and 
federal training programs operating in 
California to relieve severe unemploy- 
ment during the current recession. 
August 1983(8 pages) 

The STRS Unfunded Liability. 

Describes the unfunded liability and 
benefit levels for teachers under* the 
State Teachers Retirement System This 
bulletin also looks at some of the retire- 
ment implications of education reform. 
July 1983 16 pages) 

Proposition 13 — Adding it Up. Sum- 
marizes Proposition 13 litigation and 
takes a graphic look at state . id local 
programs since enactment of die 1978 
constitutional amendment. June 1983 
(8 pages) 

Affordable Government. Suggested 
measures to control costs and increase 
efficiency of state and local programs. 
May 1983 (4 pages) 

Measuring Education. Statistical 
survey of school funding, expenditures, 
enrollment and personnel April 198'i 
(4 pages) 

California Taxing and Spending. Com- 
pares California with other states uith 
respect to: categories of state and local 
spending, tax burden for major state 
and local tax sources, and federal tax 
burden. March 198-3 it pages) 

Binding Interest Arbitration for Public 
Employees. Analysis of the issues 
relating to binding arbitration of con- 
tract disputes involving public 
employees. March I9ri3 14 pages) 

Toward Fair But Les>s Costly Public 
Pensions. Proposes alternative public 
retirement benefit plans tiiat would 
replace prf-retirement net income at 
reduced cost to employers and 
employees. February H*S3 i4 pages) 

Improving Student Performance in 
California. Summary and excerpts from 
a study prepared fur the California 
Roundtablc which presents recommen- 
dations for business community actions 
to help improve student performance in 
California's secondary schools. January 
1983 (4 pages) 

Synopsis of "More Than A Gold 
Watch." A summary of the Cal-Tax 
Foundation study by Richard P. Simp- 
son on unfunded liability and benefit 
levels in state and local retirement pro- 
r- njs f - n «hlic employees. June IbSJ 
' pages) 



■32- 



-<ftf 



CITY AND COUNTY OF SAN FRANCISCO 



ASSESSOR'S OFFICE 




DOCUMENTS DEPT. 

OCT 3 1 1984 

SAN l-'RANCISCO 
IC I IRRARY 

ANNUAL REPORT 



FISCAL YEAR 1983-1984 



ity and County of San Francisco 



Assessor's Office 

SAMUEL DUCA, M.A.I. 

ASSESSOR 



October 23, 1984 



Honorable Dianne Feinstein 
Mayor of San Francisco 
Room 200, City Hall 
San Francisco, Ca . 94102 

Dear Mayor Feinstein: 

We are pleased to furnish you the Annual Report 

of the Assessor's Office, City and County of San 

Francisco, for the fiscal year 1983-84. 

The Report includes a review of the activities 
of this office with accompanying statistical in- 
formation . 



Respectfully submitted, 
<y SAM DUCA 



Assessor 



SD/Yb 



4i) 558-4011 - 558-4351 



Room 101, City Hall 



San Francisco, CA 94102 



ANNUAL REPORT 



ASSESSOR'S OFFICE 



CITY & COUNTY OF SAN FRACISCO 



1983 - 1984 



October 22, 1984 



Sam Duca 
Assessor 



TABLE 
OF 
CONTENTS 



Page 

ASSESSOR ' S REPORT 1 

ADMINISTRATION DIVISION 4 

REAL PROPERTY DIVISION 9 

PERSONAL PROPERTY DIVISION 14 

TECHNICAL AND ASSESSMENT SERVICES DIVISION 20 

APPENDIX 25 



ity and County of San Francisco Assessor's Office 




SAMUEL DUCA, M.A.I. 

ASSESSOR 



ANNUAL REPORT 
1983-84 

Senate Bill 813 became effective July 1, 1983, the 
first day of the fiscal year 1983-84. This new legislation 
caused major changes in the Assessor's Office. Prior to SB813, 
when a property was reassessed the new value was enrolled in 
the next July 1 assessment roll and the increased taxes would 
be due the following December 10. Therefore the property owner 
might not pay the additional amount of property taxes for 10 or 
12 months. 

In order to increase property tax revenue for public 
school financing, SB813 provided that all property subject to re- 
appraisal would be reappraised immediately and a supplemental bill 
reflecting the difference between the value on the current roll 
and the new value would be assessed to the property owner, and 
would be payable within 30 days of receipt of a supplemental 
property tax bill. This was estimated to raise about $500,000,000 
in additional revenue throughout the State and about $10,000,000 
in additional revenue in the City and County of San Francisco. 

In order to implement SB813 a supplemental appropria- 
tion in the amount $211,000 was required, which provided five new 
positions for the Assessor's Office and $101,000 for increased 
EDP programming and data processing (by State law the supplemental 
appropriation was funded from the additional revenue) . All re- 



41 ) 558-401 1 - 558-4351 Room 101, City Hall San Francisco, CA 941 02 



appraisal procedures in the Real Property Division had to be 
modified and the staff had to be retrained in the new proce- 
dures. All these complicated changes were implemented begin- 
ning in December 1983 and the San Francisco Assessor's Office 
was among the first in the State of California to install the 
new property tax administration system and to prepare the new 
supplemental rolls. By the end of 1983-84 the new systems 
were working smoothly and the additional revenue was being 
realized . 

The Assessor's Office has been fortunate in receiving 
a 100% maintenance budget for 1983-84, plus the required supple- 
mental appropriation for SB813. Consequently the Assessor's 
Office met all of its budget requirements for the MBO (Manage- 
ment by Objectives) , which are described in detail in the Divi- 
sion sections of this Annual Report. Also it should be noted 
that the City and County of San Francisco had an increase in 
the July 1, 1984 Assessment Roll in excess of 11%, which will 
generate an additional $33,000,000 in property tax revenue. 

Article XIIIA of the State Constitution, which caused 
major changes in assessment practices and property tax revenues, 
was adopted in June, 1978. The table below indicates the effect 
of Proposition 13 on property tax revenue in San Francisco. 



-2- 



THE EFFECT OF PROPOSITION 13 
ON PROPERTY TAX REVENUE 
IN SAN FRANCISCO 



Assessed Value 
of Taxable 
Year Property 

977-78 $14,724,371,404 

roposition 13 

978-79 $15,926,312,244 
17,434,385,796 
18,350,584,092 
20,316,708,761 
23,424,381,385 
26,165,905,693 
29,257,018,537 



979-80 
980-81 
.381-82 
382-83 

!)83-84 
])84-85 



Tax Rate 
(Per $100 of 

Assessed 
Valuation) 

$11.70 



Effective 
Tax Rate 

On Full 
Assessed 

Value 

2.925% 



Estimated 

Property Tax 

Revenue 

$435,240,000 



$ 5, 


.06 


1, 


.265% 


$231, 


,051, 


,000 


4, 


.97 


1. 


.2425% 


217, 


,066, 


,000 


4, 


.92 


1, 


.23% 


225, 


,907, 


,000 


1, 


.19 


1, 


.19% 


242, 


,399, 


,000 


1 


.17 


1, 


.17% 


274, 


,527, 


,000 


1 


.15 


1, 


.15% 


300, 


,908, 


,000 


1 


.14 


1, 


.14% 


333, 


,530, 


,000 



Even though these figures show a substantial increase in assessed 
ulue, there has been a softening of our commercial demand for office 
siace. However, because of. the decrease in interest rates, we have 
£:en an increased demand for residential property. During the past 
5.x years, we have been fortunate in the City and County of San Fran- 
c sco to have had a dynamic commercial development program. It is for 
tis reason that we have experienced a significant increase in the 
asessed value of property, which resulted in increased property tax 
r venue. 



^o 



0* 



(■ SAM DUCA 
Assessor 

-3- 



ADMINISTRATION DIVISION 



ASSESSOR'S OFFICE 

CITY AND COUNTY OF SAN FRANCISCO 

ANNUAL STATISTICAL REPORT 



The 1984-85 Assessment Roll for the City and County of San Francisco 
is constituted as follows: 



Total Tangible Secured 

Total Tangible Unsecured 

Total Escaped Unsecured 

Total Tangible 

Penal Assessments 

Total Locally Assessed Valuation 
Prior to Exemptions 

State Assessed Property 

Total Local and State Assessed 
Property Prior to Exemptions 



$ 25,437,664,511 
2,947,705,567 

246,284,149 

$ 28,631,654,227 

9,241,908 

$ 28,640,896,135 

2,084,699,320 
$ 30,725,595,455 



Exemptions 1984-85 

Homeowners qualifying for $7,000 
Assessed Value Exemption (96,168) 

(Homeowners Exemption property tax 
equivalent is reimbursed to the 
City by the State of California) 

Assessed Value of Constitutional 
Exemptions (Veterans, Welfare, 
Charitable, etc.) 



Tax Revenue 1984-85 
Ad Valorem Tax Revenue 
Percentage of Total Resources 
Assessor's 1983-84 Budget Expenditures 
Administrative Cost 



672,723,049 



1,075,405,237 



$ 333,530,000 
16.24% 
4,609,523 
1.38 ! 



-4- 



ASSESSOR'S OFFICE 
CITY AND COUNTY OF SAN FRANCISCO 



1983-84 ASSESSMENT ROLL 



Taxable Value 



Percent 
of Total 



Single-Family 

Multi-Family 

Commercial, Industrial 
and Other* 

TOTAL 



$ 7,148,006,031 
5,797,761,492 

14,447,448,147 
$ 27,393,215,670 



26.1 

21.2 

52.7 



100.0 



1984-85 ASSESSMENT ROLL 



Taxable Value 



Percent 
of Total 



Single -Family 

Multi-Family 

Commercial, Industrial 
and Other* 

TOTAL 



$ 7,874,509,814 
6,109,246,826 

16,741,838,815 
$ 30,725,595,455 



25.6 
19.9 

54.5 
100.0 



*Other includes business personal property, possessory interest, boats, 
penal and escaped assessments, and State assessed property. 



-5- 



ASSESSOR'S OFFICE 







1982-83 




1983-84 




1984-85 


OBJECT OF EXPENDITURES 


BUDGET AMOUNT 


BUDGET AMOUNT 


BUDGET AMOUNT 


Permanent Salaries 


$ 


2 


,421,300 


$ 


2 


,818,464 


$ 


3 


,155,224 


Annual Salary Increase 






329,079 






336,760 






76,629 


TOTAL PERM. SALARIES 


$ 


2 


,750,379 


$ 


3 


,155,224 


$ 


3 


,231,853 


Temporary Salaries 






124,219 






16,979 






54,108 


TOTAL SALARIES 


$ 


2 


,874,598 


$ 


3 


,171,303 


$ 


3 


,285,961 


Fringe Benefits 






664,756 






735,282 






898,401 


TOTAL PERSONNEL COSTS 


$ 


3, 


,539,354 


$ 


3 


,906,585 


$ 


4, 


,184,362 


Professional Services 






20,839 






20,839 






20,839 


Use of Employeess 1 Cars 






57,192 






64,151 






70,319 


Local Fares 






180 






194 






100 


Travel Expense 






9,427 






9,427 






9,427 


Repair Office Equipment 






2,681 






2,401 






2,401 


Telephone 






17,689 






17,427 






18,000 


Postage 






21,951 






24,868 






15,000 


Subscriptions 






2,328 






2,262 






3,500 


Printing 






24,571 






23,588 






20,000 


Rental of Office Equipment 




9,682 






9,682 






9,682 


Other Contractual Services 




576 






1,076 






13,366 


Materials & Office Suppl: 


Les 




6,255 






8,467 






8,277 


Equipment 






.-o- 






9,544 






-0- 


Reproduction Services 






1,367 






1,687 






1,367 


TOTAL OF ACCOUNTS 


$ 




174,738 


$ 




195,613 


$ 




192,278 


City Attorney 






26,066 






27,891 






-0- 


Civil Service Training 






1,927 






1,130 






1,037 


Controller Data Processing 




346,369 






478,304 






626,499 


TOTAL PERSONNEL & OTHER 


$ 


4 


,088,454 


$ 


4 


,609,523 


$ 


5 


,004,176 



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-8- 



REAL PROPERTY DIVISION 



ANNUAL REPORT 
REAL PROPERTY DIVISION 
1983-84 Assessment Roll 



The Real Property Division is responsible, under the California 
State Constitution, for the assessment of all taxable real prop- 
erty and Possessory Interest in the County for the purpose of 
determining the Ad Valorem Tax base for all taxing jurisdictions, 
This involves the process of discovery, appraisal and enrollment 

COMPARISON OF OBJECTIVES IN 
19 8 3-84 BUDGET WITH ACTUAL PERFORMANCE 



Objectives 



Actual 



Change of Ownership: 

Review all transfers 

Appraise transfers as required 
Building Permits: 

Review building permits 

Appraise building permits 

Review all requests for review and 
applications to A.A.B. for reduction 
in value. Prepare necessary reports. 

Review, inspect and appraise all 
splits, mergers, segregations, re- 
demptions, fire damage properties. 

Review and appraise each possessory 
interest . 

Prepare reports for local and state 
agencies. Analyze, correlate and 
report on data for SBE. Maintain 
statistical data for State Legisla- 
ture. Maintain assessment standard 
procedures for internal audits. 

Prepare Supplemental notices and 
billing for Supplemental Assessment 
Roll required by SB 813. 



19,500 

15,600 

16,900 
11,000 

4,500 



2,000 



2,300 



1,600* 



19,031 
15,224 

18,741 
12,221 

3,351 



1,905 



2,468 



1,710* 



16,000 



17,080 



*Man hours — Other figures are units of work 



-9- 



REAL PROPERTY DIVISION 
1984-85 Assessment Roll 



The Real Property Division enrolled 160,712 parcels of Real 
Property on the Secured Roll for the 1984-85 assessment year, 
with a value of: 

Taxable Value 

Land $ 8,605,208,993 

Improvements 16 ,284 , 449 ,447 

Total $ 24,889,708,440 

This is an increase in value over the 1983-84 Assessment Roll of: 

Taxable Value 

Land $ 890,112,229 

Improvements 1,661,992,803 

Total $ 2,552,155,032 

The Real Property Division's unsecured roll for 1984-85 consists 
of 156 parcels. The Full Value of these parcels is: 

Taxable Value 

$ 45,913,142 

The Possessory Interest roll for 1984-85 consists of 2,118 parcels 
with a value of: 

Taxable Value 

$ 330,447,379 



-10- 



REAL PROPERTY DIVISION 



Our appraisal staff consisted of 2.0 Appraiser-trainees; 11.2 
Real Property Appraisers; 16.4 Senior Real Property Appraisers; 
4 Principal Real Property Appraisers; 1 Assistant Chief Appraiser ; 
and 1 Chief Appraiser; a total of 35.6 Appraisers. 

Under Proposition 13 we are required to reappraise all properties 
that had 

1. A change of ownership 

2 . A sale 

3. New construction, including alterations 

The procedures we were mandated to follow were: 

1. In all changes of ownership we had to review the entire 
transfer and in most cases the previous transfer to de- 
termine whether or not this particular transfer required 
a reappraisal or would be excluded from reappraisal. If 
it required reappraisal the property had to be reappraised 
to market value based on the market data available. 

2. Sales: All properties that sold between March 1, 1983 and 
February 29, 1984, required reappraisal to market value. 

3 . All property newly constructed during the same time period 
required an appraisal to market value. Any property that 
has had alterations which have added area, changed the 
use, or resulted in an extension of the economic life, is 
included in the term "New Construction" . The inclusion of 
alterations as new construction means that each application 
for alteration requires a review and a determination as to 
whether it would require a physical inspection and a 
reappraisal . 



WORKLOAD JULY 1, 1983 - JUNE 30, 1984 



12,883 assessment notices were mailed out the first of July, 
1984. As a result we received several thousand calls, by phone 
or in person. The staff was able to satisfy the majority of 
these taxpayers regarding the appraised value we established 
for their property. As a result we received only 510 requests 
requiring a full review. Again this confirms our contention 
that if given time and man-power initially to complete a full 
appraisal on all mandated appraisals, it is much easier to 
defend our estimate of value. The property owner is much more 



-11- 



Real Property Division 



satisfied and we have fewer requests for review as well as 
fewer applications for reduction in value through the Assess- 
ment Appeals Board. 

We had 19,031 changes of ownership. 

A. Approximately 50% are sales and require a 
reappraisal to market value. 

B. The other 50% are changes of ownership without a 
sale. These require a close analysis to determine 
whether or not they would be excluded from re- 
appraisal. If they require reappraisal the staff 
must determine the market value of each property 
based on the data available from the properties 
that have actually sold. 

Application for permits for alterations or new construction 
through the Department of Public Works amounted to 18,741. 
This is approximately 50% of the applications issued by the 
Central Permit, Electrical and Plumbing departments. Some of 
these are duplications for different kinds of work on the same 
building projects. 

We are continuing to work with the Department of Public Works 
regarding these applications. Constitutional changes since 
Proposition 13 require that the Assessor receive a copy of 
these applications. It is of the utmost importance that this 
be accomplished. First, the law requires that new construc- 
tion be appraised and enrolled by the Assessor. Secondly, 
and of equal importance, the added value to the assessment 
roll is very significant as shown by this year's increase to 
the roll for new construction in an amount in excess of 
$805,000,000 . 

It is important to note that all of this information was 
gathered solely through our own efforts and at considerable 
cost of many man-hours. Many of the applications that are 
available are picked up by one of our assessment clerks, 
duplicated, and then returned to Central Permit Bureau. We 
are now receiving copies of some of the permits so duplicating 
these is not necessary. The system is not complete however 
and some copying is still necessary. Other sources of dis- 
covery of new construction are accomplished by long, diligent 
search - field inspections, contact with public recorded 
deeds of trust, and recorded permit applications. 

At the same time our staff reviewed all parcels involved with 
a Possessory Interest. This involved 2,118 parcels. Each 
lease was reviewed and any necessary corrections were made for 
the 1984-85 Assessment Roll. The Real Property unsecured roll 
consisted of 156 items. 



-12- 



Real Property Division 



The Assessment Appeals Board received 698 applications for 
reduction in Full Value. Of those filed, 51% were granted a 
reduction . 



Filed 


698 


Heard 


645 


Reduced 


360 


Increased 


-0- 


Denied 


138 


Withdrawn 


92 


No Shows 


55 



6 . The Estate Escape program has been in effect for three years 

We have enrolled 1,253 escapes for total tax dollars of 
$1,608,900. 

Tax Dollars this year $ 1,608,900 

Tax Dollars past year 1,971,000 

Decrease $ 362,100 



Decrease in the escape roll is due to the fact that we are able 
to enroll more of these items on the regular roll. There is 
no decrease in total revenue. 



In addition to the regular assessment roll, SB813 mandated 
supplemental assessment. Formerly all property changing value 
was revalued as of 3/1 and enrolled for the following tax year 
starting on 7/1. Under SB813 in addition to value changes 
being made for the upcoming assessment value changes are made 
for the balance of the fiscal year. This means that for each 
change made under the old system we make one or more value 
change for the supplemental roll. The rules are very complex, 
much of the new work has been computerized but input documents 
must be prepared and inputed by appraisal personnel and clerical 
staff. The first years supplemental assessments yielded 
approximately $6.5 million in extra revenue. This represented 
2/3 of a normal tax year as the legislation was only effective 
for 8 months of a twelve-month cycle. 



-13- 



PERSONAL PROPERTY DIVISION 



ANNUAL REPORT 

PERSONAL PROPERTY DIVISION 

1983-1984 



This Division, in accordance with State Law, provides for the 
assessment of personal property, trade fixtures, and leasehold 
improvements for the purpose of determining the Ad Valorem tax 
base for all local taxing jurisdictions in the county. This 
involves the process of discovery, auditing, appraising and 
enrollment. 



COMPARISON OF OBJECTIVES IN 
19 8 3-8 4 BUDGET WITH ACTUAL PERFORMANCE 



Objectives 



Actual 



To review and update 55,000 business 
situses for new businesses, change of 
ownership and eligibility for direct 
billings. Prepare data for 6000 
corrections for office files & computer, 



55,000 



53,999 



To review & process 43,000 business 
assessments for enrollment on the 
secured & unsecured assessment rolls. 



43,000 



44,340 



To perform, review & approve 4,7 00 
field audits & appraisals; mandatory 
& non-mandatory. 

Prepare and defend all appeals to be 
heard before the Assessment Appeals 
Board. 



4,700 



182 



5,176 



215 



Review & enroll 2,400 taxable boat 
assessments. Examine all claims for 
boat exemptions. 

To prepare reports for local and state 
agencies; to analyze, correlate & 
report on data for SBE; to maintain 
statistical data for state legislature; 
to maintain assessment standard procedures 
for internal audits. 



2,400 



* 1,800 



2,554 



1,750 



* Man-hours. All other figures are units 
of work. 



-14- 



PERSONAL PROPERTY DIVISION 



1983-84 FISCAL YEAR 



This division processed and enrolled 44,601 assessments on the 
1984-85 Secured and Unsecured Assessment Rolls with the 
following market values: 

1983-84 1984-85 

Other Personal Property $1,244,118,611 $1,340,733,247 
Fixtures (Improvements) 1,504,773,680 1,807,594,235 
Vessels 57,982,278 57,446,576 

$2,806,874,569 $3,205,774,058 

The appeals filed with the Assessment Appeals Board on items 
assessed by the Personal Property Division resulted in: 









1982- 


83 


1983-84 


Reductions 






59 




64 


Denials 






62 




77 


Withdrawals 






33 




55 


Penalty only waivers 




5 




2 


Postponements 


Filed 


23 




17 


Total Appeals 


182 




215 



At present, our staff consist of 27 valuation personnel and 
10 clerical support personnel. 

The production and deployment of the auditing-valuation 
personnel is presented in the following pages. 



-15- 



PERSONAL PROPERTY DIVISION 



COMPARATIVE YEARLY PRODUCTION REPORT 



DEPLOYMENT OF AUDITORS BY "MAN-DAYS" 



1980-81 



1981-82 



1982-83 



1983-84 



Field Audits & Appraisals 



1,793 



1,947 



2,057 



1,956 



Other Work Covered by 
Scope of Position: 



Assessing Statements 
Up-Date Field Books 
Auditor & Senior Review 
Leased Equipment & Etc. 



789 


645 


515 


580 


520 


540 


562 


522 


477 


558 


522 


506 


201 


179 


111 


172 



Work Equivalent to Scope 
of Position but out 
of Classification 



117 



17 



Instruction and 
Training Program 



90 



82 



195 



82 



Total Auditor 
Performance Time 



3,987 



3,968 



3,966 



3,818 



Other "Man-Days" not 
Covered Above: 



Supervision 
Vacation & Holidays 
Sick Pay 
Administrative Leave 

Total "Man-Days": 



923 


932 


955 


920 


341 


458 


498 


486 


547 


299 


363 


252 


107 


46 


82 


17 



5,755 



5,703 



5,864 



5,493 



-16- 



PERSONAL PROPERTY DIVISION 



COMPARATIVE YEARLY PRODUCTION REPORT 



1980-81 1981-82 1982-83 1983-84 



Total Assessees 


4 


694 


4 


591 


5 


388 


5 


176 


Total No. of Audits & 
Appraisals Completed 


6 


352 


6 


166 


7 


474 


6 


838 


"Man-Days" Applicable 
Thereto 


1 


793 


1 


947 


2 


057 


1 


956 


Average Audits per 
"Man-Day" 




3.8 




3.2 




3.6 




3.5 


Mandatory Assessees 




375 




340 




344 




323 


Mandatory Audits & 
Appraisals Completed 


1 


838 


1 


717 


1 


045 


1 


272 


"Man-Days" Applicable 
Thereto 


1 


r 446 


1 


,459 


1 


075 


1 


167 


Average Audits per 
"Man-Day" 




1.3 




1.2 




1.0 




1.1 


Other Assessees 


4 


,319 


4 


,251 


5 


,044 


4 


,853 



Other Audits & 



Appraisals Completed 4,514 4,449 6,429 5,566 

"Man-Days" Applicable 
Thereto 347 488 982 789 

Average Audits/Appraisals 
per "Man-Day" 13.0 9.1 6.5 7.1 



Penal Assessments : 1980-81 1981-82 1982-83 1983-84 

Direct Bill Assessments 1,315 2,178 1,054 1,193 

Assessments Computed on 
Prior Values 

New Business Penals 

Total 5,852 5,757 6,047 5,106 



-17- 



1,539 


981 


1,963 


) 

) 3,913 


2,998 


2,598 


3,030 


) 



PERSONAL PROPERTY DIVISION 



ASSESSOR'S STAFF 

OUT-OF-STATE ) 
& SO. CALIF.) 

LOCAL AUDITS 

PENAL AND DIRECT BILL 
INVESTIGATIONS, 
APPRAISALS & 
REVALUATIONS 4,602 

CLOSE-OUTS & OFFICE 
INVESTIGATIONS 134 

SUB-TOTAL 5,17 6 

CONTRACT AUDITS 6_5 

TOTAL 5,241 



AUDIT PROGRAM RECOVERIES 












FISCAL YEAR 1983 


- 1984 












NUMBER OF 


AUDIT 






FULL 




TAX 


ASSESSEES 


UNITS 






VALUE 




DOLLARS 


54 


330 


$ 


32, 


,254,960 


$ 


498,244 


386 


1,725 




55, 


,008,960 




717,375 



4,602 



181 



7,895,920 



101,488 



6,838 95,159,840 1,317,107 

309 8,249,438 131,487 

7,147 $103,409,278 $1,448,594 



COMPARATIVE TAX RECOVERIES FROM LOCAL & OUT OF COUNTY AUDIT PROGRAMS 



Fiscal Year 

1970-1971 
1971-1972 
1972-1973 
1973-1974 
1974-1975 
1975-1976 
1976-1977 
1977-1978 
1978-1979 
1979-1980 
1980-1981 
1981-1982 
1982-1983 
1983-1984 



Tax Dollar 
Recovery 

$ 892,326 
1,264,398 
1,295,767 
790,319 
1,137,074 
1,493,235 
1,259,042 
1,080,282 
1,326,210 
1,150,146 
1,222,912 
1,307,630 
1,372,206 
1,448,594 



-1 8- 



PERSONAL PROPERTY DIVISION 



MARINE DIVISION 



PRODUCTION REPORT 19 83 - 19 8 4 



1984 Total Marine Records 2,823 

Less: Exempt Vessels 197 

Total for San Francisco 3,020 



1984 Assessments: 

Direct Bills 2,410 

4% Bills 93 

Normal Bills 56 

Unidentified, Follow-ups 461 

3,020 



Vessel Records Processed (DMV, CG, Owners) : 

New Boats Added 2 07 

EDP Changes 420 

Boats Deleted 601 

1,228 



-19- 



TECHNICAL AND ASSESSMENT SERVICES DIVISION 



ANNUAL REPORT 

TECHNICAL AND ASSESSMENT 

SERVICES DIVISION 

1983-1984 



The responsibilities of the Technical and Assessment Services Division 
are to maintain the Assessment Roll, provide for an up-to-date computer 
information system, and to administer exemptions. These responsibilities 
are further broken down as follows: 



Maintain and correlate Assessment Roll; enter all data 
from divisions into computer. Maintain and update records, 
record transfers of ownership, change of address, lot cuts 
and mergers. Update SBE map register, process Personal 
Property declaration books, maintain and control Roll Alpha 
Index for secured and unsecured rolls, Personal Property 
Exemption Register, Business Property Register, etc. Administer 
the Homeowner Exemption. Process and verify eligibility and 
amount of exemption on Church, Welfare, School and Veteran 
Exemptions. Handle telephone calls and visits from taxpayers, 
realtors, other departments of the City and other Counties. 
Inspection of premises to substantiate exemptions. 

COMPARISON OF OBJECTIVES IN 
1983-84 BUDGET WITH ACTUAL PERFORMANCE 



Objectives Actual 

TO INPUT VIA COMPUTER, 20,000 new ownership 168,000 167,400 

entries, 30,000 mailing addresses, 100,000 
statistical entries, 16,000 valuations, 2,000 
new parcels, etc. to produce Assmt. Roll July 1 

Error rate for above 1.5% .5% 

TO INPUT VIA COMPUTER, new values & changes in 55,000 53,750 
55,000 business property accounts to produce 
Assmt. Roll July 1, check & balance 100% of 
values for these 55,000 accounts. 

Error rate for above 1.5% .5% 

TO DETERMINE ELIGIBILITY OF EXEMPTIONS, make 600 609 

600 onsite inspections. 

PROCESS CLAIMS for 98,000 exemptions allowed by 98,000 97,530 
State law for Assessment Roll July 1. 



-20- 



Technical Services Division 



Objectives Actual 
TO PROVIDE ASSESSOR'S INFORMATION to the 310,000 315,500 

general public, business, other city 
departments, etc. via counter & telephone 
for 240,000 phone calls & 70,000 counter 
inquiries. 



Average response time for above, in minutes 2.00 2.00 

TO MAINTAIN A CURRENT SET of block books 1,955 2,070 

delineating all taxable real property, condo 
conversions, 1,500 new lots, 180 deleted lots, 
150 subdivision lots, 25 parcel maps. 

TO INPUT VIA COMPUTER, the Supplemental Assess- 20,000 29,900 
ment Rolls including Homeowner's Exemptions 
mandated by SB 813. 

OPERATIONS FUNCTIONS % OF MAN DAYS/YR. 



E.D.P. 4% 

Public Information 10% 

Supervising 5% 

Homeowners Exemptions 14% 

Personal Property Field Books 5% 

Personal Property Statements 15% 

Real Estate Values 6% 

Secured Roll Preparation 7% 

Unsecured Roll Preparation 4% 

Supplemental Roll Values & Exemptions 4% 

Real Estate Ownership File 14% 

Mail Address File 5% 

Drafting 8% 

100% 

PERSONNEL UTILIZATION 

A total 4,160 Man Days was available for the 
period of 7-1-83 to 6-30-84. 

MAN-DAYS 

VACATION 268 

SICK PAY 253 

SICK LEAVE 14 

LEAVE 19 

COMPENSATORY TIME 14 

JURY 9 

FLOATING HOLIDAY 40 



617 
Net Man-days Available 3,543 



-21- 



Technical Services Division 



SECURED ROLL 



1983-84 - 159,445 Parcels 
1984-85 - 160,712 Parcels 



New Subdivision Maps Processed: 

Parcel Maps 

Nos. Extended and Verified: 

Segregation (Parcel Cuts for Taxation) 
Section 2821, Revenue & Taxation Code 



41 Total of 1,060 new lots 

109 Total of 282 new lots 
26 



OWNERSHIP TRANSFERS 

New Lots 

Deleted Lots 

Changed Lots (Daily) 

Total Lot Changes 
(New & Deletes) 

Property Sales 

Total Papers Picked up 
from Recorder 



1,488 
334 

15,746 
17,568 

10,533 
42,895 



-22- 



Technical Services Division 



1984 
UNSECURED ROLL 

VALUATION 



DIRECT BILLS - MARCH 1 - FULL VALUE 



STMT COUNT 



LAND STRUCT IMPTS. 



FIXED IMPTS. 



P.P. OTHER 



12,953 -0- -0- 

JULY 31st ROLL - FULL VALUE 



$ 16,408,649 $ 42,095,550 



20,175 $109,661,888 $203,167,207 $1,551,141,118 $1,025,231,155 



TOTALS - FULL VALUE 



33,128 $109,661,: 



$203,167,207 $1,567,549,767 $1,067,326,705 



SECURED VALUATIONS 



NUMBER OF CHANGES IN 

FULL VALUE IN REAL ESTATE 



TOTAL INCREASE IN FULL VALUE 

REAL ESTATE IN THE 1984-85 ASSESSMENT 



12,883 



$2,552,155,032 



-23- 



Technical Services Division 



CORRECTIONS TO ASSESSMENT ROLLS 



REAL ESTATE CHANGES 
PERSONAL PROPERTY 

HOMEOWNERS EXEMPTION 
VETERANS EXEMPTION 
MISCELLANEOUS EXEMPTIONS 



DECREASE 


INCREASE 


306 


78 


533 


117 


DENIED 


EXTENDED 


132 


236 


5 


6 


55 


63 



ASSESSMENT SERVICES 



Section processes claims for statutory exemptions (Church, Welfare, Home- 
owners, Veterans) and supplies assessment information to public. 



Full-time staff: 



6 employees 



Total Work days 1,560 



Work-day Allocation: 

Processing Exemptions Claims 
Telephone Switchboard 
Maintenance of Public Records 
Public Information & Counter Service 

Vacation 
Sick Pay 
Sick Leave 
Floating Holiday 



28% 


14% 


1% 


57% 


100% 


86 days 


51 days 


7 days 


14 days 
158 



New Work Days Available 



1,402 



-24- 



APPENDIX 



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-9fi- 



TYPE, NUMBER, AND ASSESSED VALUES OF ALL PRIVATELY-OWNED PROPERTIES 
EXEMPT FROM TAXATION AND SIMILAR DATA FOR REIMBURSABLE EXEMPTIONS 





SECURED 


UNSECURED 


TOTAL 


LINE 
NO. TYPE 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


WELFARE AND RELIGIOUS 
PROPERTIES 

(Const., Art. XIII, Sec. 4b) 
1 Private and Parochial schools 
of less than collegiate grade. 


205 


116,135,52^ 


4 


363,709 


209 


116,499,238 


2 Hospitals 


84 


338,939,77^ 


4 


46,174 


88 


338,985,953 


3 Other religious and charitable 
properties 


562 


316,812,33c 


210 


29,771,203 


772 


346,583,541 


4 Religious properties 
(R & TC, Sec. 20") 


419 


115,201,14c 


10 


181,817 


429 


115,382,965 


ALL OTHER PROPERTIES 

(Const., Art. XIII) 
5 Homes of totally disabled and 
blind veterans (Sec. -ia) 
Not over SiO.OOO 


91 


3.096.59C 


. 




91 


3,096,590 


Over SiO.000 


6 


345,36; 


- 


- 


6 


345,367 


6 Other veterans' properties 
(Sec. 3, o, p, q, r) 


4 


16.00C 


8 


19,996 


12 


35,996 


Total veterans' properties 
(line 1 plus line (>) 


101 


3,457,95/ 


8 


19,996 


109 


3,477,953 


8 Churches (Sec. 3f & -id) 


201 


38,438,21^ 


5 


103,800 


206 


38,542,019 


9 Privately owned colleges 
(Sec. 3c) 


55 


111,522,561 


7 


615,617 


62 


112,138,179 


) Low valued property 

'Sec. ~) (See instructions) 


_ 


- 


- 


_ 


_ 


- 


Totals lines 1 -6 &: 8-10 


1,627 


1,040,507,53: 


248 


31,102,316 " 


1,875 


1,071,609,848 


REIMBURSABLE EXEMPTIONS 

1 Homeowners' 

(Sec. 218, R & TC) 


96,149 


672,596,63^ 


19 


126,412 


96,168 


672,723,049 


1 Business inventories (Sec. 219) 




_ 


_ 




_ 


_ 


Excluded ubcit c 
1 Cemetery 


1 


- 101, 14( 




_ 




101,140 


Other (Specify) 

1 


11 


2,795,441 


12 


772,394 


23 


3.567,837 






























_ 





























f\?M R.E02 REV. 20 (5- 



84) 



•27- 



CITY AND COUNTY OF SAN FRANCISCO 



ASSESSOR'S OFFICE 




DOCUMENTS DEPT. 

OCT 301986 

j 

PUBLIC UBRABX 



ANNUAL REPORT 



FISCAL YEAR 



1984-1985 



;ity and County of San Francisco 



Assessor's Office 

SAMUEL DUCA. M.A.I. 

ASSESSOR 



October 16, 1985 

Honorable Dianne Feinstein 
Mayor of San Francisco 
Room 200, City Hall 
San Francisco, CA 94102 

Dear Mayor Feinstein: 

We are pleased to furnish you the Annual Report of 

the Assessor's Office, City and County of San Francisco, 

for the fiscal year 1984-85. 

The Report includes a review of the activities of this 

office with accompanying statistical information. 

Rarspectfully submitted, 




SD:mc 



*1 ) 558-4011 - 558-4351 



Room 101, City Hail 



San Francisco, CA 94102 



ANNUAL REPORT 



ASSESSOR'S OFFICE 



1984 - 1985 



October 16, 1985 



Sam Duca 
Assessor 



TABLE 

OF 

CONTENTS 



Page 

ASSESSOR'S REPORT 1 

ADMINISTRATION DIVISION 4 

REAL PROPERTY DIVISION 9 

PERSONAL PROPERTY DIVISION 14 

TECHNICAL AND ASSESSMENT SERVICES DIVISION ... 20 

APPENDIX 25 



ity and County of San Francisco Assessor's Office 

I^P SAMUEL DUCA, M.A.I. 

*■ * • ASSESSOR 



ANNUAL REPORT 
1984-85 

This office has operated under the California constitutional 
amendment, Article XIIIA (Proposition 13), for the last seven years. 
During this period the state legislature has passed, and the governor 
signed, legislation implementing Proposition 13. There have been 
approximately 100 legislative enactments dealing with its implementa- 
tion, and this has caused an increase in the workload in this office. 

There are still many bills pending with respect to 
Proposition 13 which must be resolved in the near future. The prob- 
lems these bills address include the following: 

1. Characteristics of the property tax since 
Proposition 13; 

2. Improving administration of the supplemental roll; 

3. Significant findings of the Board of Equalization 
monitoring process; 

4. Property tax appeals; 

5. Review of significant pending litigation; 

6 . Board of Equalization findings on the ratio of assessed 
value to full value; 

7. Distribution of property tax revenues to local agencies; 
and 

8. Property tax exemptions. 

Probably one of the most significant bills that was passed 
by the legislature and signed into law by the Governor is SB813 which 
deals with supplemental assessments. There has been opposition to 



1 I 558-401 1 - 558-4351 Room 101. Citv Hall San Francisco. CA 941 02 



this bill, however it is my belief that 813 will remain as part of 
the property tax administration system because it produces between 
$8 and $12 million in increased revenue for San Francisco as well as 
commensurate amounts for the other counties in the State of California 

The office of the Assessor of the City and County of 
San Francisco has been fortunate in receiving a 100% maintenance bud- 
get for the last three years and compliments the Mayor and Board of 
Supervisors on maintaining this allocation. If it were decreased it 
would mean a corresponding decrease in revenues for the City, as we 
would not be able to comply with the requirements of state law. We 
have also been very fortunate in having a dynamic city where the 
property tax values have increased on the average of 10% each year 
for the last five years. 

Article XIIIA of the State Constitution, which caused major 
changes in assessment practices and property tax revenues, was adopted 
in June, 1978. The table following indicates the effect of 
Proposition 13 on property tax revenue in San Francisco. 



- 2 - 



THE EFFECT OF PROPOSITION 13 

ON PROPERTY TAX REVENUE 

IN SAN FRANCISCO 



Year 



Assessed Value 

of Taxable 

Property 



1977-78 $14,724,371,404 



Tax Rate 
(Per $100 of 

Assessed 
Valuation) 

$11.70 



Effective 

Tax Rate 

on Full 

Assessed 

Value 

2.925% 



Estimated 

Property Tax 

Revenue 

$435,240,000 



Proposition 13 

1978-79 $15,926,312,244 

1979-80 17,434,385,796 

1980-81 18,350,584,092 

1981-82 20,316,708,761 

1982-83 23,424,381,385 

1983-84 26,165,905,693 

1984-85 29,257,018,537 

1985-86 32,191,185,261 



5.06 

4.97 
4.92 
1.19 

1.17 
1.15 
1.14 
1.14 



1.265% 


$231, 


,051, 


,000 


1.2425% 


217, 


,066, 


,000 


1.23% 


225, 


,907, 


,000 


1.19% 


242, 


,399, 


,000 


1.17% 


274, 


,527, 


,000 


1.15% 


300, 


,908, 


,000 


1.14% 


333, 


,530, 


,000 


1.14% 


366, 


,979, 


,500 



higher prices were accountable for the significant increase in the 
assessed value of property in the city over the past year even though 
there was a drop in the total number of sales reported. 
The residential housing market continued to be strong with interest 
rates remaining fairly stable and a supply of mortgage money adequate. 
■Che softening of demand for commercial office space as first noted 
several years ago continued with a vacancy factor at about the 10% level. 
Construction, however, remained strong as builders and developers were 
indertaking projects before the advent of pending and more stringent 
>lanning and building restrictions. 

'roperty tax revenues are expected to continue at an increased rate 
:xceeding 10% annually. There are no apparent undesirable factors, eco- 

omic or otherwise, that will substantially change this positive trend in 

he near future. 

- 3 - 



ADMINISTRATION DIVISION 



Administration Division 



ASSESSOR'S OFFICE 
CITY AND COUNTY OF SAN FRANCISCO 
ANNUAL STATISTICAL REPORT 



The 1985-86 Assessment Roll for the City and County of San Francisco is consti- 
tuted as follows: 



Total Tangible Secured $ 28,078,071,676 

Total Tangible Unsecured 3,297,263,646 

Total Escaped Unsecured 198,030,435 



Total Tangible $ 31,573,365,757 

Penal Assessments 4,164,464 



Total Locally Assessed Valuation $ 31,577,530,221 

Prior to Exemptions 

State Assessed Property 2,247,647,570 

Total Local and State Assessed $ 33,825,177,791 

Property Prior to Exemptions 



Exemptions 1985-86 

Homeowners qualifying for $7,000 $ 675,954,488 

Assessed Value Exemption (96,638) 

(Homeowners Exemption property tax 
equivalent is reimbursed to the 
City by the State of California) 

Assessed Value of Constitutional $ 1,076,051,557 

Exemptions (Veterans, Welfare, 
Charitabl e, etc. ) 

Tax Revenue 1985-86 



Ad Valorem Tax Revenue $ 366,979,500 

Percentage of Total Resources 16.6% 

Assessor's 1984-85 Budget Expenditures 5,004,176 

Administrative Cost 1.37% 



- 4 - 



Ad mini strati on Division 



ASSESSOR'S OFFICE 
CITY AND COUNTY OF SAN FRANCISCO 



1984-85 ASSESSMENT ROLL 



Taxable Val ue 



Percent 
of Total 



Si ngle-Fami ly 
Multi- Family 



Commercial , Industrial 
and Other* 

TOTAL 



$ 7,874,509,814 

6,109,246,826 

16,741 ,838,815 

$ 30,725,595,455 



25.6 

19.9 

54.5 

100.0 



1985-86 ASSESSMENT ROLL 



Single-Family 



Mul ti-Fami ly 



Commercial, Industrial 
and Other* 

TOTAL 



Taxable Value 
S 8,621,793,969 
6,578,713,639 
18,624,670,183 

$ 33,825,177,791 



Percent 

of Total 



25.6 



19.3 



55.1 



100.0 



*0ther includes business personal property, possessory interest, boats, 
penal and escaped assessments, and State assessed property. 



- 5 - 



nistration Division 



ASSESSOR'S OFFICE 
DEPARTMENT 02 



OBJECT OF EXPENDITURES 

Permanent Salaries 
Annual Salary Increase 

TOTAL PERM. SALARIES 

Temporary Salaries 

TOTAL SALARIES 

Fringe Benefits 

TOTAL PERSONNEL COSTS 

Professional Services 

Use of Employees' Cars 

Local Fares 

Travel Expense 

Repair Office Equipment 

Telephone 

Postage 

Subscriptions 

Printing 

Rental of Office Equipment 

Other Contractual Services 

Materials & Office Supplies 

Equipment 

Reproduction Services 

TOTAL OF ACCOUNTS 

City Attorney 

Civil Service Training 

Controller Data Processing 

TOTAL PERSONNEL & OTHER 
ACCOUNTS 



Includes auto mileage allowance of 
w h labor unions and is not included in 



1983-84 




1984-85 




1985-86 


BUDGET AMOUNT 


BUDGET AMOUNT 


BUDGET AMOUNT 


$ 2,818,464 


$ 


3,155,224 


$ 


3,231 ,853 


336,760 




76,629 




201 ,226 


$ 3,155,224 


$ 


3,231 ,853 


$ 


3,433,079 


16,979 




54,108 


$ 


17,824 


$ 3,171,303 


$ 


3,285,961 


3,450,903 


735,282 




898,401 




946,404 


$ 3,906,585 


$ 


4,184,362 


$ 


4,397,307 


20,839 




20,839 




20,839 


64,151 




70,319 




67,296 (1) 


194 




100 




100 


9,427 




9,427 




9,427 


2,401 




2,401 




2,401 


17,427 




18,000 




24,000 


24,868 




15,000 




20,000 


2,262 




3,500 




3,500 


23,588 




20,000 




17,000 


9,682 




9,682 




9,682 


1 ,076 




13,366 




5,366 


8,467 




8,277 




8,277 


9,544 




-0- 




-0- 


1 ,687 


$ 


1 ,367 
192,278 


$ 


1 ,367 


$ 195,613 


189,255 


27,891 




-0- 




-0- 


1 ,130 




1 ,037 




1 ,122 


478,304 


$ 


626,499 
5,004,176 




421 ,994 


$ 4,609,523 


$ 


5,009,678 



>40,470 established by Memorandum of Understanding 
departmental budget. 



- 6 



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- 7 - 



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— ' 



REAL PROPERTY DIVISION 



ANNUAL REPORT 
REAL PROPERTY DIVISION 
1984-85 ASSESSMENT ROLL 



The Real Property Division is responsible, under the California State Consti- 
tution, for the assessment of all taxable real property and possessory interest 
in the County for the purpose of determining the ad valorem tax base for all 
taxing jurisdictions. This involves the process of discovery, appraisal and 
enrol Iment. 



COMPARISON OF OBJECTIVES IN 
1984-85 BUDGET WITH ACTUAL PERFORMANCE 



b j ectives Actual 



Change of Ownership: 

Review all transfers 

Appraise transfers as required 
Building Permits : 

Review building permits 

Appraise building permits 

Review all requests for review and 
applications to A.A.B. for reduction 
in value. Prepare necessary reports. 

Review, inspect and appraise all splits, 
mergers, segregations, redemptions, 
fire damage properties. 

Reveiw and appraise each possessory 
interest. 

Prepare reports for local and state 
agencies. Analyze, correlate and report 
on data for SBE. Maintain statistical 
data for State Legislature. Maintain 
assessment standard procedures for 
internal audits. 

Prepare supplemental notices and billing 
for Supplemental Assessment Roll 
required by SB 813. 



19,500 
16,000 



2,000 



2,300 



1 ,700' 



26,000 



17,466 
13,969, 



18,000 18,076 

11,500 11,749 

4,500 4,671 



2,110 



3,137 



1 ,785" 



28,763 



*Man hours -- Other figures are units of work 



- 9 - 



REAL PROPERTY DIVISION 
1985-86 Assessment Roll 



The Real Property Division enrolled 161,622 parcels of real property on the 
secured roll for the 1985-86 assessment year, with a value of: 



Land 

Improvements 

Total 



Taxable Value 
$ 9,783,047,457 

17,722,338,940 
$ 27,505,386,397 



This is an increase in value over the 1984-85 Assessment Roll of: 



Land 

Improvements 

Total 



Taxable Value 
$ 1,177,838,464 
1 ,437,839,493 
$ 2,615,677,957 



The Real Property Division's unsecured roll for 1985-86 consists of 153 parcels, 
The Full Value of these parcels is: 



Taxable Value 



$ 46,477,190 



The Possessory Interest roll for 1985-86 consists of 2,984 parcels with a 
value of: 



Taxable Value 



$ 350,611,050 



- 10 - 



REAL PROPERTY DIVISION 



Our appraisal staff consisted of 1 Appraiser-trainee; 14 Real Property 
Appraisers; 15 Senior Real Property Appraisers; 4 Principal Real Property 
Appraisers; 1 Assistant Chief Appraiser; and 1 Chief Appraiser; a total of 
36 Appraisers . 

Under Proposition 13 we are required to reappraise all properties that had 

1. A change of ownership 

2. A sale 

3. New construction, including alterations 

The procedures we were mandated to follow were: 

1. In all changes of ownership we had to review the entire 
transfer and in most cases the previous transfer to de- 
termine whether or not this particular transfer required 
a reappraisal or would be excluded from reappraisal. If 
it required reappraisal, the property had to be reappraised 
to market value based on the market data available. 

2. Sales: All properties that sold between March 1, 1984 and 
February 28, 1985, required reappraisal to market value. 

3. All property newly constructed during the same time period 
required an appraisal to market value. Any property that has 
had alterations which have added area, changed the use, or 
resulted in an extension of the economic life, is included 

in the term "New Construction". The inclusion of altera- 
tions as new construction means that each application for 
alteration requires a review and a determination as to 
whether it would require a physical inspection and a re- 
appraisal . 



WORKLOAD JULY 1 , 1 984 - JUNE 30, 1985 



13,050 assessment notices were mailed out the first of July, 1985. As a 
result we received several thousand calls, by phone or in person. The 
staff was able to satisfy the majority of these taxpayers regarding the 
appraised value we established for their property. As a result we received 
only 430 requests requiring a full review. Again this confirms our con- 
tention that if given time and manpower initially to complete a full 
appraisal on all mandated appraisals, it is much easier to defend our 
estimate of value. The property owner is much more satisfied and we have 
fewer requests for review as well as fewer applications for reduction in 
value through the Assessment Appeals Board. 



11 - 



Keal Property Division 



2. We had 17,466 changes of ownership. (Real estate market was less active 
than in previous years.) 

A. Approximately 50% are sales and require a reappraisal 

to market val ue. 

B. The other 5056 are changes of ownership without a sale. 
These require a close analysis to determine whether or 
not they would be excluded from reappraisal. If they 
require reappraisal the staff must determine the market 
value of each property based on the data available from 
the properties that have actually sold. 

3. Application for permits for alterations or new construction through the 
department of Public Works amounted to 18,076. This is approximately 50% of 
the applications issued by the Central Permit, Electrical and Plumbing 
departments. Some of these are duplications for different kinds of work on 
the same building projects. 

We are continuing to work with the Department of Public Works regarding 
these applications. Constitutional changes since Proposition 13 require 
that the Assessor receive a copy of these applications. It is of the utmost 
importance that this be accomplished. First, the law requires that new 
construction be appraised and enrolled by the Assessor. Secondly, and of 
equal importance, the added value to the assessment roll is \/ery significant 
as shown by this year's increase to the roll for new construction in an 
amount in excess of $234,561,414. 

It is important to note that all of this information was gathered solely 
through our own efforts and at considerable cost of many man hours. Many 
of the applications that are available are picked up by one of our assess- 
ment clerks, duplicated, and then returned to Central Permit Bureau. We 
are now receiving copies of some of the permits so duplicating these is not 
necessary. The system is not complete however and some copying is still 
necessary. Other sources of discovery of new construction are accomplished 
by long, diligent search - field inspections, contact with public recorded 
deeds of trust, and recorded permit applications. 

4. At the same time our staff reviewed all parcels involved with a possessory 
interest. This involved 2,984 parcels. Each lease was reviewed and any 
necessary corrections were made for the 1985-86 Assessment Roll. The Real 
Property unsecured roll consisted of 153 items. 

5. The Assessment Appeals Board received 376 applications for reduction in full 
value. Of those filed, 41% were granted a reduction. 



Fi 1 ed 


376 


Heard 


244 


Reduced 


154 


Increased 


-0- 


Denied 


90 


Withdrawn 


92 


No Shows 


40 



- 12 - 



Real Property Division 



The Estate Escape Program has been in effect for four years. In 1984-85 
we have enrolled 1,389 escapes for total tax dollars of $2,093,416.08. 

Tax dollars this year $2,093,416 

Tax dollars past year 1 ,608,900 

Increase $ 484,516 

In addition to the regular assessment roll, SB 813 mandated supplemental assess 
ment. Formerly all property changing value was revalued as of 3/1 and enrolled 
for the following tax year starting on 7/1. Under SB 813, in addition to value 
changes being made for the upcoming assessment value, changes are made for the 
balance of the fiscal year. This means that for each change made under the old 
system we make one or more value change for the supplemental roll. The rules 
are wery complex, much of the new work has been computerized but input docu- 
ments must be prepared and inputed by appraisal personnel and clerical staff. 
The first years' supplemental assessments yielded approximately $6.5 million 
in extra revenue. This represented 2/3 of a normal tax year as the legislation 
was only effective for eight months of a 12 month cycle. This year the total 
will be approximately 10 million in tax dollars added to the City's income. 



- 13 - 



PERSONAL PROPERTY DIVISION 



ANNUAL REPORT 
PERSONAL PROPERTY DIVISION 
1984-1985 



This Division, in accordance with State Law, provides for the 
assessment of personal property, trade fixtures, and leasehold 
improvements for the purpose of determining the ad valorem tax 
base for all local taxing jurisdictions in the county. This 
involves the process of discovery, auditing, appraising and 
enrollment. 



COMPARISON OF OBJECTIVES IN 
19 8 4-8 5 BUDGET WITH ACTUAL PERFORMANCE 

Objectives Actual 

To review and update 55,000 business 55,000 53,145 

situses for new businesses, change of 
ownership and eligibility for direct 
billings. Prepare data for 6000 
corrections for office files & computer. 

To review & process 43,000 business 43,000 43,809 

assessments for enrollment on the 
secured and unsecured assessment rolls. 

To perform, review & approve 4,700 4,700 5,426 

field audits & appraisals; mandatory 
& non-mandatory. 

Prepare and defend all appeals to be 150 159 

heard before the Assessment Appeals 

Board. 

Review & enroll 2,500 taxable boat 2,500 2,796 

assessments. Examine all claims for 
boat exemptions. 

To prepare reports for local and state *1,800 1,850 

agencies; to analyze, correlate & 

report on data for SBE ; to maintain 

statistical data for state legislature; 

to maintain assessment standard procedures 

for internal audits. 

* Man-hours. All other figures are units 
of work. 



- 14 - 



PERSONAL PROPERTY DIVISION 
1984-85 FISCAL YEAR 

This division processed and enrolled 43,809 assessments on 
the 1985-86 Secured and Unsecured Assessment Rolls with the 
following assessed values: 

1984-85 1985-86 

Other Personal Property $1,340,733,247 $1,389,687,043 
Fixtures (Improvements) 1,807,594,235 2,076,319,546 
Vessels 57,446,576 50,724,934 

$3,205,774,058 $3,516,731,523 

The appeals filed with the Assessment Appeals Board on items 
assessed by the Personal Property Division resulted in: 







1983- 


■84 


1984-85 


Reductions 




64 




37 


Denials 




77 




72 


Withdrawals 




55 




33 


Penalty only waivers 


2 




2 


Postponements 


Filed 


17 




15 


Total Appeals 


215 




159 



At present, our staff consist of 28 valuation personnel and 
10 clerical support personnel. 

The production and deployment of the auditing-valuation 
personnel is presented in the following pages. 



- 15 - 



PERSONAL PROPERTY DIVISION 



COMPARATIVE YEARLY PRODUCTION REPORT 



DEPLOYMENT OF AUDITORS BY "MAN-DAYS" 



1981-82 



1982-83 



1983-84 



1984-85 



Field Audits & Appraisals 



1,947 



2,057 



1,956 



2,076 



Other Work Covered by- 
Scope of Position: 



Assessing Statements 
Up-Date Field Books 
Auditor & Senior Review 
Leased Equipment & Etc. 



645 


515 


580 


708 


540 


562 


522 


536 


558 


522 


506 


517 


179 


111 


172 


181 



Work Equivalent to Scope 
of Position but out 
of Classification 



17 



Instruction and 
Training Program 



82 



195 



82 



423 



Total Auditor 



Performance Time 


3,968 


3,966 


3,818 


4,441 


Other "Man-Days" not 










Covered Above: 










Supervision 


932 


955 


920 


916 


Vacation & Holidays 


458 


498 


486 


417 


Sick Pay 


299 


363 


252 


390 


Administrative Leave 


46 


82 


17 


27 



Total "Man-Days" 



5,703 



5,864 



5,493 



6,191 



- 16 - 



PERSONAL PROPERTY DIVISION 



COMPARATIVE 


YEARLY PRODUCTION REPORT 


1983-84 






1981-82 


1982-83 


1984-85 


Total Assessees 


4,591 


5,388 


5,176 


5,426 


Total No. of Audits & 
Appraisals Completed 


6,166 


7,474 


6,838 


7,828 


"Man-Days" Applicable 
Thereto 


1,947 


2,057 


1,956 


2,076 


Average Audits per 
"Man-Day" 


3.2 


3.6 


3.5 


3.8 


Mandatory Assessees 


340 


344 


323 


346 


Mandatory Audits & 
Appraisals Completed 


1,717 


1,045 


1,272 


1,756 


"Man-Days" Applicable 
Thereto 


1,459 


1,075 


1,167 


1,396 


Average Audits per 
"Man-Day" 


1.2 


1.0 


1. 1 


1.2 


Other Assessees 


4,251 


5,044 


4,853 


5,080 



Other Audits & 



Appraisals Completed 4,449 6,429 5,566 6,072 

"Man-Days" Applicable 
Thereto 488 982 789 680 

Average Audits/Appraisals 
per "Man-Day" 9.1 6.5 7.1 8.9 



Penal Assessments : 1981-82 1982-83 1983-84 1984-85 

Direct Bill Assessments 2,178 1,054 1,193 1,120 

Assessments Computed on 

Prior Values 981 1,963 ) 

) 3,913 3,967 

New Business Penals 2,598 3, 030 ) 

Total 5,757 6,047 5,106 5,087 



- 17 - 



PERSONAL PROPERTY DIVISION 



ASSESSOR'S STAFF 

OUT-OF-STATE 

LOCAL AUDITS 

PENAL AND DIRECT BILL 
INVESTIGATIONS, 
APPRAISALS & 
REVALUATIONS 

CLOSE-OUTS & OFFICE 
INVESTIGATIONS 

SUB-TOTAL 

CONTRACT AUDITS 

TOTAL 



AUDIT PROGRAM RECOVERIES 








FISCAL YEAR 1984- 


-1985 








NUMBER OF 


AUDIT 


FULL 




TAX 


ASSESSEES 


UNITS 


VALUE 




DOLLARS 


61 


244 


$ 3,796,135 


$ 


51,551 


405 


2,583 


66,164,590 




805,362 



4,740 

220 

5,426 

74 

5,500 



4,740 

261 14,930,923 

7,828 $84,891,648 

506 11,200,069 



178,585 

$1,035,498 

157,697 



,334 $96,091,717 $1,193,195 



COMPARATIVE TAX RECOVERIES FROM LOCAL & OUT OF COUNTY AUDIT PROGRAMS 



Fiscal Year 

1971-1972 
1972-1973 
1973-1974 
1974-1975 
1975-1976 
1976-1977 
1977-1978 
1978-1979 
1979-1980 
1980-1981 
1981-1982 
1982-1983 
1983-1984 
1984-1985 



Tax Dollar 
Recovery 

$1,264,398 
1,295,767 
790,319 
1,137,074 
1,493,235 
1,259,042 
1,080,282 
1,326,210 
1,150,146 
1,222,912 
1,307,630 
1,372,206 
1,448,594 
1,193,195 



- 18 - 



PERSONAL PROPERTY DIVISION 
MARINE DIVISION 
PRODUCTION REPORT 1984-1985 

1985 Total Marine Records 3,531 

Less: Exempt Vessels 475 

Total for San Francisco 3,056 

1985 Assessments: 

Direct Bills 
4% Bills 

Homeowners Bills 
Escape Bills 
Unidentified, Follow-ups 

Vessel Records Processed (DMV, CG, Owners) : 

New Boats Added 804 

EDP Changes 1,561 

Boats Deleted 381 

2,746 



2 


,354 




114 




18 




310 




260 


3 


056 



- 19 - 



TECHNICAL AND ASSESSMENT SERVICES DIVISION 



ANNUAL REPORT 

TECHNICAL AND ASSESSMENT 

SERVICES DIVISION 

1984-1985 



The responsibilities of the Technical and Assessment Services Division 
are to maintain the Assessment Roll, provide for an up-to-date computer 
information system, and to administer exemptions. These responsibilities 
are further broken down as follows: 

Maintain and correlate Assessment Roll; enter all data from divi- 
sions into computer. Maintain and update records, record trans- 
fers of ownership, change of address, lot cuts and mergers. Update 
SBE map register, process Personal Property declaration books, 
maintain and control Roll Alpha Index for secured and unsecured 
rolls, Personal Property Exemption Register, Business Property 
Register, etc. Administer the Homeowner Exemption. Process and 
verify eligibility and amount of exemption on Church, Welfare, 
School and Veteran Exemptions. Handle telephone calls and visits 
from taxpayers, realtors, other departments of the City and other 
Counties. Inspection of premises to substantiate exemptions. 



COMPARISON OF OBJECTIVES IN 
1984-85 BUDGET WITH ACTUAL PERFORMANCE 

Objectives Actual 

TO INPUT VIA COMPUTER, 20,000 new ownership 168,000 169,200 

entries, 30,000 mailing addresses, 100,000 
statistical entries, 16,000 valuations, 2,000 
new parcels, etc. to produce Assessment Roll 
July 1. 

Error rate for above 1.5% .5% 

TO INPUT VIA COMPUTER, new values and changes 55,000 55,598 

in 55,000 business property accounts to pro- 
duce Assessment Roll July 1, check and balance 
100% of values for these 55,000 accounts. 

Error rate for above 1.5% .5% 

TO DETERMINE ELIGIBILITY OF EXEMPTIONS, make 600 598 

600 onsite inspections. 

PROCESS CLAIMS for 98,000 Exemptions allowed by 98,000 98,326 

State law for Assessment Roll July 1. 

- 20 - 



Technical Services Division 



Objectives Actual 

TO PROVIDE ASSESSOR'S INFORMATION to the general ,, n nnn on „ CAn 

.1 • . • j. ■ j. j x j. Jiu.UUU 312,500 

public, business, other city departments, etc. ' 

via counter and telephone for 240,000 phone calls 

and 70,000 counter inquiries. 

Average response time for above, in minutes 2.00 2.00 

TO MAINTAIN A CURRENT SET of block books 1,955 2,229 

delineating all taxable real property, condo con- 
versions, 1,500 new lots, 180 deleted lots, 150 
subdivision lots, 25 parcel maps. 

TO INPUT VIA COMPUTER, the supplemental Assessment 20,000 43,145 

Rolls including Homeowners' Exemptions mandated by 
SB 813. 

OPERATIONS FUNCTIONS % OF MAN DAYS/YR. 



E . D . P . 4% 

Public Information 10% 

Supervising 5% 

Homeowners' Exemptions 14% 

Personal Property Field Books 5% 

Personal Property Statements 15% 

Real Estate Values 6% 

Secured Roll Preparation 7% 

Unsecured Roll Preparation 4% 

Supplemental Roll Values and Exemptions 4% 

Real Estate Ownership File 14% 

Mail Address File 5% 

Drafting 8% 

TOOT 

PERSONNEL UTILIZATION 

A Total 4,160 Man Days was available for the period 
of 7/1/84 to 6/30/85. 

MAN-DAYS 

VACATION 278 

SICK PAY 241 

SICK LEAVE 6 

LEAVE 5 

COMPENSATORY TIME 7 

JURY 

FLOATING HOLIDAY 42 



579 

Net Man-days Available 3,581 

- 21 - 



Technical Services Division 



SECURED ROLL 



1984-85 - 160,712 Parcels 
1985-86 - 161 ,716 Parcels 

New Subdivision Maps Processed: 36 Total of 824 new lots 

Parcel Maps 

Nos. Extended and Verified: 144 Total of 344 new lots 

Segregation (Parcel Cuts for Taxation) 21 
Section 2821 , Revenue & Taxation Code 



OWNERSHIP TRANSFERS 

New Lots 

Deleted Lots 

Changed Lots (Daily) 

Total Lot Changes 
(New & Deletes) 

Property Sales 

Total Papers Picked up 
from Recorder 





993 




268 


15 


,592 


16 


,853 


9 


,042 


39 


,880 



- 22 - 



Technical Services Division 



1985 
UNSECURED ROLL 

VALUATION 



DIRECT BILLS - MARCH 1 - FULL VALUE 



STMT COUNT LAND STRUCT IMPTS. FIXED IMPTS. P.P. OTHER 
12,013 -0- -0- $ 16,634,691 $ 38,778,455 



JULY 31st ROLL - FULL VALUE 
20,983 $131,715,943 $220,566,060 $1,788,519,579 $1,101,048,918 



TOTALS - FULL VALUE 
32,996 $131,715,943 $220,566,060 $1,805,154,270 $1,139,827,373 



SECURED VALUATIONS 



NUMBER OF CHANGES IN 13,050 

FULL VALUE IN REAL ESTATE 

TOTAL INCREASE IN FULL VALUE 

REAL ESTATE IN THE 1984-85 ASSESSMENT $2,615,677,957 



- 23 - 



Technical Services Division 



CORRECTIONS TO ASSESSMENT ROLLS 



REAL ESTATE CHANGES 
PERSONAL PROPERTY 

HOMEOWNERS' EXEMPTION 
VETERANS' EXEMPTION 
MISCELLANEOUS EXEMPTIONS 



DECREASE 


INCREASE 


274 


51 


706 


9 


DENIED 


EXTENDED 


120 


115 


1 


7 


12 


24 



ASSESSMENT SERVICES 



Section processes claims for statutory exemptions (Church, Welfare, Home- 
owners, Veteran^) and supplies assessment information to public. 



Full-time staff: 



6 employees 



Total Work days 1 ,560 



Work-day Allocation: 

Processing Exemptions Claims 
Telephone Switchboard 
Maintenance of Public Records 
Public Information & Counter Service 



28% 

14% 

1% 

57% 

100% 



Vacation 
Sick Pay 
Sick Leave 
Floating Holiday 



84 


days 


49 


days 


15 


days 


14 


days 


162 





New Work Days Available 



1 ,398 



- 24 - 



APPENDIX 



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18 San Francisco 



TYPE, NUMBER, AND ASSHSSED VALUES OF ALL PRIVATELY^OWNED PROPERTIES 
EXEMPT FROM TAXATION AND SIMILAR DATA FOR REIMBURSABLE EXEMPTIONS 



TYPE 



SECURED 



NUMBER 



TOTAL 
TANGIBLE 
PROPERTY 



UNSECURED 



TOTAL 
TANGIBLE 
PROPERTY 



TOTAL 



NUMBER 



TOTAL 
TANGIBLE 
PROPERTY 



H-LFARF AND RFLICIOUS 
PROPERTIES 
(Const., Art. XIII, Sec. 4b) 
Private- and Parochial schools 
of less than collegiate grade. 



22 



5,75S,345 



523,021 



23 



6,281,366 



Hospitals 



82 



363,838,261 



82 



363,838,261 



Other religious and charitable 
properties 



650 



400,908,732 



133 



28,171,558 



783 



429,080,290 



Religious properties 
(R & TC, Sec. 207) 



415 



122,308,647 



7,837 



416 



122,316,484 



ALL OTHER PROPERTIES 
(Const., Art. XIII) 

Homes of totally disabled and 
blind veterans (Sec. 4a) 
\'ot over $40,000 



43 



1,313,328 



43 



1,313,328 



Over $40,000 



53 



3,454,157 



53 



3,454,157 



Jther veterans' properties 
Kc. 3, o, p, q, r) 



16,000 



10,799 



26,799 



Total veterans' properties 
Tine S plus line 6) 



100 



4,783,485 



10,799 



105 



4,794,284 



hurdles (Sec. }f & id) 



208 



38, 6] 1,536 



208 



38,611,53 6 



Privately owned college 
Sec. U-) 



50 



107,920,437 



43,540 



52 



107,963,977 



Low valued property 
Sec. ") (See instructions) 



Totals lines 1-6 & 8-10 



1,527 



1,044,129,442 



142 



28,756,755 



1,669 



1,072,886,193 



MMIH'RSABLE EXEMPTIONS 

lomeowncrs' 

Sec. 218, R & TC) 



96,620 



675,834,226 



120,262 



96,638 



675,954,488 



Justness inventories (Sec. 219) 



- xcludcd above 
erne tery 

)tbcr (Specify) 



10 



103,162 



2,870,094 



192,103 



IS 



103,162 



3,062,197 



p 






CITY AND COUNTY OF SAN FRANCISCO 



ASSESSOR'S OFFICE 




: 3 DEPT. 

•986 

LIC LIBRARY 



ANNUAL REPORT 



FISCAL YEAR 1985-1986 



City and County of San Francisco Assessor's Office 



^Ufl'l SAMUEL DUCA, M.A.I. 

ASSESSOR 



/ 



September 30, 1986 



Honorable Dianne Feinstein 
Mayor of San Francisco 
Room 200, City Hall 
San Francisco, Ca. 94102 

Dear Mayor Feinstein: 

We are pleased to furnish you the Annual Report of the 

Assessor's Office, City and County of San Francisco, 

for the fiscal year 1985-86. 

The Report includes a review of the activities of this 

office with accompanying statistical information. 

Respectfully submitted, 



^^ 

// SAM DUCA, 






Assessor 



SD:vb 



15)558-4011-558-4351 Room 1 01 , City Hall San Francisco, CA 941 02 



ANNUAL REPORT 
ASSESSOR'S OFFICE 



1985 - 1986 



September 30, 1986 



Sam Duca 
Assessor 



T ABLE 
F 
CONTENTS 



Page 

ASSESSOR' S REPORT 1 

ADMINISTRATION DIVISION 4 

9 
REAL PROPERTY DIVISION 

14 
PERSONAL PROPERTY DIVISION 



TECHNICAL AND ASSESSMENT SERVICES DIVISION 21 

APPENDIX 26 




?ity and County of San Francisco Assessor's Office 

fCS?", SAMUEL DUCA, M.A.I. 

'**» ' ASSESSOR 

ANNUAL REPORT 
1985-86 

The 1985-ly86 Assessment Roll marks the end of the eighth full year 
of operation under Article XIII A of the State Constitution (enacted into law 
by Proposition 13 in June 1978). This constitutional article drastically 
altered assessment practices, tax revenue production and local government funding. 

Concurrently, Article XIII A significantly altered the Assessor's 
property valuation program. Instead of appraising all properties periodically 
in accordance with a cyclical plan, this office can only reappraise real 
property if there has been a change in ownership as defined by the Legislature. 
Newly constructed property is appraised as of the date of completion. This 
departure from the orderly plan that prevailed prior to 1978 places added 
burdens on the Assessor's management staff and seriously affects the workload 
and performance standards that prevailed in prior years. 

Because of the complexities added by Article XIII A, implementing 
and explanatory legislation, and recent court decisions concerning the factors 
related to taxable value, new skills have had to be developed by the appraisal 
staff. This has been very difficult to accomplish in light of a permanent re- 
duction in staff from 142 to 120, a high turnover of trained and experienced 
appraisers and auditors and the inability to hire other than entry level 
personnel . 

All of these factors and more have contributed in making the local 
property tax a more difficult tax to administer. According to the State Board 
of Equalization the property tax continues to be the single most important source 
of revenue for local government. 

Further, the property tax continues to be the most visible of all 
state and local taxes: visible to those who pay the property tax and to all 
levels of government that are dependent upon it. This visibility and the con- 
tinued importance of this tax require that good assessment practices, efficient 
administration, and total conformity with the law be achieved by the Assessor 
and his staff. 



(I5t5*ft-Anii . ksr.amcm Room 101. Citv Hall San Francisco, CA 941 02 



The office of the Assessor of the City and County of San Francisco 
has been fortunate in receiving a 100% maintenance budget for the last four 
years and compliments the Mayor and Board of Supervisors on maintaining this 
allocation. If it were decreased it would mean a corresponding decrease in 
revenues for the City, as we would not be able to comply with the require- 
ments of state law. We have also been wery fortunate in having a dynamic city 
where the property tax values have increased on the average of 10% each year 
for the last five years. 

As previously mentioned, Article XIII A of the State Constitution, 
which caused major changes in assessment practices and property tax revenues, 
was adopted in June, 1978. The table following indicates the effect of 
Proposition 13 on property tax revenue in San Francisco. 



-2- 



THE EFFECT OF PROPOSITION 13 

ON PROPERTY TAX REVENUE 

IN SAN FRANCISCO 



Year 



1977-78 



Assessed Value 

of Taxable 

Property 

$14,724,371,404 



Tax Rate 
iPer $100 of 
Assessed 

Valuation) 

$11.70 



Effective 

Tax Rate 

on Full 

Assessed 

Value 

2.925% 



Estimated 

Property Tax 

Revenue 

$435,240,000 



Proposition 13 



1978-79 


$15,926,312,244 


$ 5.06 


1.265% 


$231,051,000 


1979-80 


17,434,385,796 


4.97 


1.2425% 


217,066,000 


1980-81 


18,350,584,092 


4.92 


1.23% 


225,907,000 


1981-82 


20,316,708,761 


1.19 


1.19% 


242,399,000 


1982-83 


23,424,381,385 


1.17 


1.17% 


274,527,000 


1983-84 


26,165,905,693 


1.15 


1.15% 


300,908,000 


1984-85 


29,257,018,537 


1.14 


1.14% 


333,530,000 


1985-86 


32,191,185,261 


1.14 


1 . 14% 


366,979,500 


1986-87 


35,893,981,738 


1.11 


1.11% 


398,423,197 



For the second straight year, higher prices were accountable for the significant 
increase in the assessed value of property in the city accompanied by a significant 
increase in the total number of reported sales. 

The residential housing market continued to be strong with interest rates remain- 
ing fairly stable and the supply of mortgage money adequate. The softening of demand 
for commercial office space as first noted several years ago continued with a vacancy 
factor at about the 15% level. Construction, however, remained strong as builders and 
Jevelopers were undertaking projects before the advent of pending and more stringent 
jlanning and building restrictions. 

Property tax revenues are expected to continue at an increased rate exceeding 10% 
annually. There are no apparent undesirable factors, economic or otherwise, that will 
substantially change this positive trend in the near future. 



ADMINISTRATION DIVISION 



Administration Division 



ASSESSOR'S OFFICE 
CITY AND COUNTY OF SAN FRANCISCO 
ANNUAL STATISTICAL REPORT 



The 1986-87 Assessment Roll for the City and County of San Francisco is constv 
tuted as follows: 



Total Tangible Secured $ 31,006,550,828 

Total Tangible Unsecured 3,290,755,744 

Total Escaped Unsecured 432,937,023 

Total Tangible $ 34,730,243,595 

Penal Assessments 5,954,900 

Total Locally Assessed Valuation $ 34,736,198,495 
Prior to Exemptions 

State Assessed Property 2,502,540,250 

Total Local and State Assessed $ 37,238,738,745 
Property Prior to Exemptions 



Exemptions 1986-87 

Homeowners qualifying for $7,000 $ 678,294,726 

Assessed Value Exemption (96,975) 

(Homeowners Exemption property tax 
equivalent is reimbursed to the 
City by the State of California 

Assessed Value of Constitutional $ 1,128,423,971 

Exemptions (Veterans, Welfare, 
Charitable, etc.) 



Tax Revenue 1986-87 

Ad Valorem Tax Revenue $ 398,423,197 

Percentage of Total Resources 17.76% 

Assessor's 1985-86 Budget Expenditures 5,073,391 

Administrative Cost 1.27% 



-4- 



Administration Division 



ASSESSOR'S OFFICE 
CITY AND COUNTY OF SAN FRANCISCO 

1985-86 ASSESSMENT ROLL 



Taxable Value 



Percent 
of Total 



Single-Family 

Multi-Family 

Commercial , Industrial 
and Other* 

TOTAL 



$ 8,621,793,969 
6,578,713,639 

18,624,670,183 
$ 33,825,177,791 



25.6 
19.3 

55.1 
100.0 



1986-87 ASSESSMENT ROLL 



Taxable Value 



Percent 
of Total 



Single-Family 
(includes Condos) 

Multi-Family 

Commercial, Industrial 
and Other* 

TOTAL 



$ 9,433,098,589 

7,202,198,429 
20,603,441,727 

$ 37,238,738,745 



25.4 

19.3 
55.3 

100.0 



*0ther includes business personal property, possessory interest, boats, penal 
and escaped assessments, and State assessed property. 



dmi ni strati on Division 



ASSESSOR'S OFFICE 
DEPARTMENT 02 



OBJECT OF EXPENDITURES 

Permanent Salaries 
Temporary Salaries 

TOTAL SALARIES 
Fringe Benefits 
TOTAL PERSONNEL COSTS 



1984-85 

BUDGET AMOUNT 



1985-86 

BUDGET AMOUNT 



1986-87 

BUDGET AMOUNT 



$ 


3,155 


,224 


$ 


3,231 


,853 


$ 


3,491 ,349 




54 


,108 




17 


,824 




-0- 


$ 


3,285 


,961 


$ 


3,450 


,903 


$ 


3,491 ,349 




898 


,401 




946 


,404 




954,271 



$ 4,184,362 



Professional Services 20,839 

Use of Employees' Cars 70,319 

Local Fares 100 

Travel Expense 9,427 

Repair Office Equipment 2,401 

Telephone 18,000 

Postage 15,000 

Subscriptions 3,500 

Printing 20,000 

Rental of Office Equipment 9,682 

Other Current Expenses 13,366 

Materials & Office Supplies 8,277 
Membership Dues 

Equipment -0- 

City Attorney -0- 
Central Shop(Auto Maintenance) 

Civil Service Training 1,037 
Central Shop (Fuel Stock) 
Controller Data Processing 626,499 

Reproduction Services 1,367 



TOTAL PERSONNEL & 
OTHER ACCOUNTS 



$ 5,004,176 



$ 4,397,307 

20,839 

67,296 

100 

9,427 

2,401 

24,000 

20,000 

3,500 

17,000 

9,682 

5,366 

8,277 

-0- 
-0- 

1 ,122 

421 ,994 
1 ,367 

$ 5,009,678 



$ 4,445,620 

20,839 

1) 21,416(2 

100 

10,427 

2,401 

28,000 

20,000 

3,500 

25,000 

9,632 

11 ,190 

5,467 

460 

-0- 

-0- 

1 ,980 

1 ,122 

370 

464,450 

1 ,367 

$ 5,073,391 



established by Memorandum 
ncluded in departmental budget 



() Includes auto mileage allowance of $40,470 
c : Understanding with labor unions and is not i 

(:) Does not include auto mileage allowance established by Memorandum of 
Liderstanding with labor unions. 



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REAL PROPERTY DIVISION 



ANNUAL REPORT 
REAL PROPERTY DIVISION 
1985-86 ASSESSMENT ROLL 



The Real Property Division is responsible, under the California State Consti- 
tution, for the assessment of all taxable real property and possessory interest 
in the County for the purpose of determining the ad valorem tax base for all 
taxing jurisdictions. This involves the process of discovery, appraisal and 
enrollment. 



COMPARISON OF OBJECTIVES IN 
1985-86 BUDGET WITH ACTUAL PERFORMANCE 



Change in Ownership: 

Review al 1 transfers 

Appraise transfers as required 

Building Permits: 

Review building permits 
Appraise building permits 

Review all requests for review and 4,500 4,487 

applications to A.A.B. for reduction 
in value. Prepare necessary reports. 

Review, inspect and appraise all splits, 2,000 2,106 

mergers, segregations, redemptions, 
fire damage properties. 

Review and appraise each possessory 2,300 2,327 

interest. 

Prepare reports for local and state 1,700* 1 ,7 50* 

agencies. Analyze, correlate and report 

on data for SBE. Maintain statistical 

data for State Legislature, Maintain 

assessment standard procedures for 

internal audits. 

Prepare supplemental notices and billing 26,000 35,964 
for Supplemental Assessment Roll required 
by SB 813. 

* Man hours -- Other figures are units of work 

-9- 



Objectives 


Actual 


19,500 


20,200 


16,000 


14,126 


18,000 


18,050 


11,500 


11,732 



REAL PROPERTY DIVISION 
1986-87 Assessment Roll 



The Real Property Division enrolled 162,153 parcels of real property on the 
secured roll for the 1986-87 assessment year, with a value of: 



Taxable Value 
Land $ 10,697,880,792 

Improvements 19,702,653,725 



Total $ 30,400,534,517 

This is an increase in value over the 1985-86 Assessment Roll of: 

Taxable Value 
Land $ 914,833,335 

Improvements 1,980,314,785 



Total $ 2,895,148,120 

The Real Property Division's unsecured roll for 1986-87 consists of 136 parcels 
The Full Value of these parcels is: 



Taxable Value 
$ 46,423,786 

The Possessory Interest roll for 1986-87 consists of 2,327 parcels with a value 
of: 



Taxable Value 
$ 451,164,601 



-10- 



REAL PROPERTY DIVISION 

Our appraisal staff consisted of 13 Real Property Appraisers; 12 Senior Real 
Property Appraisers; 4 Principal Real Property Appraisers; 1 Assistant Chief 
Appraiser; and 1 Chief Appraiser; a total of 31 Appraisers. Real Property has 
8 assessment clerks which support the appraisal staff. 

Under Proposition 13 we are required to reappraise all properties that had 

1. A change of ownership 

2. A sale 

3. New construction, including alterations 

The procedures we were mandated to follow were: 

1. In all changes of ownership we had to review the entire 
transfer and in most cases the previous transfer to de- 
termine whether or not this particular transfer required 
a reappraisal or would be excluded from reappraisal. If 

it required reappraisal, the property had to be reappraised 
to market value based on the market data available. 

2. Sales: All properties that sold between March 1, 1985 and 
February 28, 1986, required reappraisal to market value. 

3. All property newly constructed during the same time period 
required an appraisal to market value. Any property that 
has had alterations which have added area, changed the use, 
or resulted in an extension of the economic life, is included 
in the term "New Construction." The inclusion of alterations 
as new construction means that each application for altera- 
tion requires a review and a determination as to whether it 
would require a physical inspection and a reappraisal. 



WORKLOAD JULY 1, 1985 - JUNE 30, 1986 

Assessment notices were mailed out the first of July, 1986. As a result 
we received several thousand calls, by phone or in person. The staff 
was able to satisfy the majority of these taxpayers regarding the 
appraised value we established for their property. As a result we 
received only 506 requests requiring a full review. Again this confirms 
our contention that if given time and manpower initially to complete a 
full appraisal on all mandated appraisals, it is much easier to defend our 
estimate of value. The property owner is much more satisfied and we have 
fewer requests for review as well as fewer applications for reduction in 
value through the Assessment Appeals Board. 



Real Property Division 



2. We had 20,200 changes of ownership. (Real estate market has picked up from 
prior year. ) 

A. Approximately 50% are sales and require a reappraisal to market 
value. 

B. The other 50% are changes of ownership without a sale. These 
require a close analysis to determine whether or not they 
would be excluded from reappraisal. If they require reappraisal 
the staff must determine the market value of each property based 
on the data available from the properties that have actually sold. 

3. Application for permits for alterations or new construction through the Depart- 
ment of Public Works amounted to 18,050. This is approximately 50% of the 
applications issued by the Central Permit, Electrical and Plumbing departments. 
Some of these are duplications for different kinds of work on the same building 
projects. 

We are continuing to work with the Department of Public Works regarding these 
applications. Constitutional changes since Proposition 13 require that the 
Assessor receive a copy of these applications. It is of the utmost importance 
that this be accomplished. First, the law requires that new construction be 
appraised and enrolled by the Assessor. Secondly, and of equal importance, the 
added value to the assessment roll is wery significant as shown by this year's 
increase to the roll for new construction in an amount in excess of 594,000,000. 

It is important to note that all of this information was gathered solely 
through our own efforts and at considerable cost of many man-hours. Many of 
the applications that are available are picked up by one of our assessment 
clerks, duplicated, and then returned to Central Permit Bureau. We are now 
receiving copies of some of the permits so duplicating these is not necessary. 
The system is not complete however and some copying is still necessary. Other 
sources of discovery of new construction are accomplished by long, diligent 
search - field inspections, contact with public recorded deeds of trust, and 
recorded permit applications. 

4. At the same time our staff reviewed all parcels involved with possessoryinterest. 
This involved 2,327 parcels. Each lease was reviewed and any necessary correc- 
tions were made for the 1986-87 Assessment Roll. The Real Property unsecured 
roll consisted of 136 items. 

5. The Assessment Appeals Board received 768 applications for reduction in full 
value. Of those filed, 25% were granted a reduction. 



filed 


768 


heard 


547 


reduced 


195 


increased 


-0- 


denied 


125 


withdrawn 


96 


no shows 


131 


to be heard 


221 



Real Property Division 



We have enrolled 1,470 escape assessments in the amount of $285,571,441. 

In addition to the regular assessment roll, SB 813 mandated supplemental assess- 
ment effective July 1, 1983. Formerly all property changing value was re- 
valued as of March 1 and enrolled for the following tax year starting on 
July 1. Under SB 813, in addition to value changes being made for the upcoming 
assessment value, changes are made for the balance of the fiscal year. This 
means that for each change made under the old system we make one or more value 
change for the supplemental roll. The rules are very complex, much of the 
new work has been computerized but input documents must be prepared and inputed 
by appraisal personnel and clerical staff. The first year's supplemental 
assessments yielded approximately $7.6 million in extra revenue. 

As of June 4, 1986, SB 813 has generated the following assessed values on 
the secured and unsecured roll for the years 1983, 1984, and 1985. 

Secured Unsecured 

1983 $ 6,893,931.96 $ 677,540.93 

1984 $13,586,219.62 $601,449.45 

1985 $15,137,403.82 $ 245,938.97 



■13- 



PERSONAL PROPERTY DIVISION 



ANNUAL REPORT 

PERSONAL PROPERTY DIVISION 

1985-1986 



This Division, in accordance with State Law, provides for the 
assessment of personal property, trade fixtures, and leasehold 
improvements for the purpose of determining the ad valorem tax 
base for all local taxing jurisdictions in the county. This 
involves the process of discovery, auditing, appraising and 
enrol lment . 



COMPARISON OF OBJECTIVES IN 
1985-86 BUDGET WITH ACTUAL PERFORMANCE 



To review and update 55,000 business 
situses for new businesses, change of 
ownership and eligibility for direct 
billings. Prepare data for 6000 
corrections for office files & computer, 

To review & process 43,000 business 
assessments for enrollment on the 
secured and unsecured assessment rolls. 



Objecti ves 
55,000 



43,000 



Actual 



57,098 



48,786 



To perform, review & approve 4,700 4,700 4,399 

field audits & appraisals; mandatory 
& non-mandatory. 

Prepare and defend all appeals to be 150 211 

heard before the Assessment Appeals 

Board. 

Review & enroll 2,500 taxable boat 2,500 2,902 

assessments. Examine all claims for 
boat exemptions. 

To prepare reports for local and state *1,800 1,850 

agencies; to analyze, correlate & 

report on data for SBE; to maintain 

statistical data for state legislature; 

to maintain assessment standard procedures 

for internal audits. 

*Man-hours. All other figures are 
units of work. 



•14- 



(Cont'd) 
Comparison of Objectives in 
1985-86 Budget with Actual Performance 



Objectives 



Actual 



New Mandatory Legislation : 

AB 2345 Supplemental Assessment 
on Trade Fixtures: 



Review 22,000 business statements, 
prepare notices of supplemental billing 
of 7,000 taxpayers, enroll supplemental 
assessment for 6,000 taxpayers. 



6,000 



-0- 



Our request for additional auditor positions in the 1985-86 
budget to implement AB 2345 was denied. Although 22,000 
statements were reviewed, we lacked approximately 100 hours 
of computer programming time to complete the calculations, 
mailing of notices and final billing of taxpayers for the 
supplemental assessments. 

Several auditors were deployed from their auditing assignments 
to review and analyze the 22,000 statements. This resulted in 
our inability to achieve our objectives in the number of audits 
and appraisals completed and the tax dollars recovered in our 
audit program. 

In order to complete this mandatory requirement (AB 2345) for 
years 1985 and 1986, it is imperative that priority be given 
to finalize the computer program to compute the taxes due, 
notify taxpayers of the pending supplemental assessments and 
final enrollment. 



-15- 



PERSONAL PROPERTY DIVISION 
1985-86 FISCAL YEAR 

This division processed and enrolled 43,468 assessments on 
the 1986-87 Secured and Unsecured Assessment Rolls with the 
following assessed values: 



1985-86 



1986-87 



Other Personal Property $1,389,687,043 $1,661,681,687 



Fixtures (Improvements) 
Vessel s 



2,076,319,546 1,966,376,461 

50,724,934 70,261,006 

$3,516,731,523 $3,698,319,154 



The appeals filed with the Assessment Appeals Board on items 
assessed by the Personal Property Division resulted in: 









1984-85 


1985-86 


Reducti ons 






37 


44 


Deni al s 






72 


78 


Withdrawal s 






33 


69 


Penalty only waivers 




2 


8 


Postponements 


Fil 


ed 


15 


12 


Total Appeals 


159 


211 



At present, our staff consist of 27 valuation personnel and 
9 clerical support personnel. 

The production and deployment of the audi ti ng-val uation 
personnel is presented in the following pages. 



-16- 



PERSONAL 


PROPERTY 


DIVISION 


COMPARATIVE YEARLY PRODUCTION REPORT 


DEPLOYMENT OF 


AUDITORS 


BY "MAN-DAYS" 



Field Audits & Appraisals 



1982-83 
2,057 



1983-84 
1,956 



1984-85 
2,076 



1985-86 



1,662 



Other Work Covered by 
Scope of Position : 

Assessing Statements 
Up-date Field Books 
Auditor & Senior Review 
Leased Equipment & Etc. 



515 


580 


708 


925 


562 


522 


536 


379 


522 


506 


517 


771 


111 


172 


181 


105 



Work Equivalent to Scope 
of Position but out 
of CI assi f i cation 



Instruction and 
Training Program 



195 



82 



423 



72 



Total Auditor 



Performance Time 


3,966 


3,818 


4,441 


3,914 


Other "Man-Days" not 










Covered Above: 










Supervision 
Vacation & Holidays 
Sick Pay 


955 

498 
363 


920 

486 
252 


916 
417 

390 


832 

493 
314 


Administrative Leave 


82 


17 


27 


28 



Total "Man-Days 



5,864 



5,493 



6,191 



5,581 



■17- 



PERSONAL PROPERTY DIVISION 



COMPARATIVE YEARLY PRODUCTION REPORT 



1982-83 1983-84 1984-85 1985-86 



Total 


Assessees 




Total 


No. 


of Audi 


ts & 


Apprai sa 


Is Compl 


eted 



"Man-Days" Applicable 
Thereto 

Average Audits per 
"Man-Day" 

Mandatory Assessees 

Mandatory Audits & 
Appraisals Completed 

"Man-Days" Applicable 
Thereto 

Average Audits per 
"Man-Day" 

Other Assessees 

Other Audits & 
Appraisals Completed 

"Man-Days" Applicable 
Thereto 

Average Audits/Appraisals 
per "Man-Day" 



5,388 


5,176 


5,426 


4,399 


7,474 


6,838 


7,828 


5,900 


2,057 


1,956 


2,076 


1,662 


3.6 


3.5 


3.8 


3.5 


344 


323 


346 


284 


1,045 


1,272 


1,756 


1,656 


1,075 


1,167 


1,396 


1,075 


1.0 


1.1 


1.2 


1.5 


5,044 


4,853 


5,080 


4,115 


6,429 


5,566 


6,072 


4,244 


982 


789 


680 


587 


6.5 


7.1 


8.9 


7.2 



Penal Assessments : 

Direct Bill Assessments 

Assessments Computed on 
Prior Val ues 

New Business Penals 

Total 



1982-83 1983-84 1984-85 1985-86 
1,054 1,193 1,120 1,510 



1,963 ) 



3,030 ) 



) 3,913 3,967 4,284 



6,047 5,106 5,087 5,794 



PERSONAL PROPERTY DIVISION 
AUDIT PROGRAM RECOVERIES 



FISCAL YEAR 1985-1986 



ASSESSOR'S STAFF 

OUT-OF-STATE 

LOCAL AUDITS 

PENAL AND DIRECT BILL 
INVESTIGATIONS, 
APPRAISALS & 
REVALUATIONS 

CLOSE-OUTS & OFFICE 
INVESTIGATIONS 

SUB-TOTAL 

CONTRACT AUDITS 

TOTAL 



NUMBER OF 
ASSESSEES 



52 
258 



3: 


,900 




189 


4 ; 


,399 




83 


4, 


,482 





AUDIT 
UNITS 



FULL 

VALUE 



232 10,768,438 



TAX 
DOLLARS 



284 $ 6,248,710 $ 82,534 
1,484 28,567,188 387,199 

3,900 



126,100 



5,900 $45,584,336 S 595,133 

696 18,760,740 233,912 

6,596 64,345,076 829,745 



COMPARATIVE TAX RECOVERIES FROM LOCAL & OUT OF COUNTY AUDIT PROGRAMS 



Fiscal Year 

1972-1973 
1973-1974 
1974-1975 
1975-1976 
1976-1977 
1977-1978 
1978-1979 
1979-1980 
1980-1981 
1981-1982 
1982-1983 
1983-1984 
1984-1985 
1985-1986 



Tax Do! 1 ar 
Recovery 

$1,295,767 
790,319 
1,137,074 
1,493,235 
1,259,042 
1,080,282 
1,326,210 
1,150,146 
1,222,912 
1,307,630 
1,372,206 
1,448,594 
1,193,195 
829,745 



■19- 



PERSONAL PROPERTY DIVISION 



MARINE DIVISION 
PRODUCTION REPORT 1985-1986 



1986 Total Marine Records 

Less: Out of County 
Exempt Vessels 

Total For San Francisco 



2,175 
652 



6 


,910 


2 


,827 


4 


083 



1986 Assessments 



Direct Bills 
4% Bills 

Homeowners Bills 
Escape Bills 
Unidentified, Follow-ups 



2 


,391 




102 




6 




700 




884 


4 


,083 



Vessel Records Processed (DMV, CG, Owners): 

New Boats Added 
EDP Changes 
Boats Deleted 



2,236 

3,058 

281 



5,575 



TECHNICAL AND ASSESSMENT SERVICES DIVISION 



ANNUAL REPORT 
TECHNICAL AND ASSESSMENT 
SERVICES DIVISION 

1985-1986 



The responsibilities of the Technical and Assessment Services Division are to 
maintain the Assessment Roll, provide for an up-to-date computer information 
system, and to administer exemptions. These responsibilities are further broken 
down as follows: 

Maintain and correlate Assessment Roll; enter all data from 
divisions into computer. Maintain and update records, record 
transfers of ownership, change of address, lot cuts and mergers. 
Update SBE map register, process personal property declaration 
books, maintain and control roll alpha index for secured and 
unsecured rolls, personal property exemption register, business 
property register, etc. Administer the homeowner exemption. 
Process and verify eligibility and amount of exemption on church, 
welfare, school and veteran exemptions. Handle telephone calls 
and visits from taxpayers, realtors, other departments of the 
City and other counties. Inspection of premises to substantiate 
exemptions. 



COMPARISON OF OBJECTIVES IN 
1985-86 BUDGET WITH ACTUAL PERFORMANCE 



Objectives Actual 

TO INPUT VIA COMPUTER, 20,000 new ownership entries, 170,000 169,500 
30,000 mailing addresses, 100,000 statistical entries, 
18,000 valuations, 2,000 new parcels, etc., to produce 
Assessment Roll July 1. 

Error rate for above 1-5% .5% 

TO INPUT VIA COMPUTER, new values and changes in 55,000 54,589 

55,000 business property accounts to produce 
Assessment Roll July 1, check and balance 1003! of 
values for these 55,000 accounts. 

Error rate for above 1-5% -5% 

TO DETERMINE ELIGIBILITY OF EXEMPTIONS, make 600 600 625 

onsite inspections. 

PROCESS CLAIMS FOR 98,000 Exemptions allowed by State 98,000 98,245 
law for Assessment Roll July 1. 

-21- 



Technical Services Division 



TO PROVIDE ASSESSOR'S INFORMATION to the general 
public, business, other city departments, etc. 
via counter and telephone for 240,000 phone calls 
and 70,000 counter inquiries. 



Objectives Actual 
310,000 307,500 



Average response time for above, in minutes 



2.00 



2.00 



TO MAINTAIN A CURRENT SET of block books delineating 
all taxable real property, condo conversions, 1,500 
new lots, 180 deleted lots, 150 subdivision lots, 
25 parcel maps. 



1 ,955 



2,100 



TO INPUT VIA COMPUTER, the supplemental Assessment Roll 45,000 45,760 
including Homeowner's Exemptions mandated by SB 813. 



OPERATIONS FUNCTIONS 

E.D.P. 

Public Information 

Supervising 

Homeowners' Exemptions 

Personal Property Field Books 

Personal Property Statements 

Real Estate Values 

Secured Roll Preparation 

Unsecured Roll Preparation 

Supplemental Roll Values and Exemptions 

Real Estate Ownership File 

Mail Address File 

Drafting 



% OF MAN-DAYS/YR, 

4% 
10% 

5% 
14% 

5% 
15% 

6% 

7% 

4% 

4% 
14% 

5% 

8% 



100% 



PERSONNEL UTILIZATION 

A total 4,160 man-days was available for the period 
of July 1, 1985 to June 30, 1986. 



Vacation 

Sick Pay 

Sick Leave 

Leave 

Compensatory Time 

Jury 

Floating Holiday 

Disability 

Net man-days available 



MAN-DAYS 

286 
185 
-0- 
-0- 
4 
-0- 
28 
147 

650 



3,510 



-22- 



Technical Services Division 



SECURED ROLL 



1985-86 - 161,716 Parcels 
1986-87 - 162,153 Parcels 

New Subdivision Maps Processed: 34 total of 727 new lots 

Parcel Maps 
Nos. Extended and Verified: 118 total of 295 new lots 

Segregation (Parcel Cuts for Taxation) 15 
Section 2821 , Revenue & Taxation Code 



OWNERSHIP TRANSFERS 

New Lots 871 

Deleted Lots 535 

Changed Lots (daily) 18,508 

Total Lot Changes 19,914 

(new & deletes) 

Property Sales 10,396 

Total Papers Picked up 48,941 
from Recorder 



Technical Services Division 



1986 
UNSECURED ROLL 
VALUATION 



DIRECT BILLS - MARCH 1 - FULL VALUE 



STMT COUNT LAND STRUCT IMPTS. FIXED IMPTS. P.P. OTHER 
12,563 -0- -0- $ 21,053,995 $ 41,427,280 



JULY 31st ROLL - FULL VALUE 

17,531 $201,140,752 $245,945,904 $1,540,722,896 $1,240,464,917 



TOTALS - FULL VALUE 

30,094 $201,140,752 $245,945,904 $1,561,776,891 $1,281,892,197 



SECURED VALUATIONS 



NUMBER OF CHANGES IN 13,152 

FULL VALUE IN REAL ESTATE 

TOTAL INCREASE IN FULL VALUE 

REAL ESTATE IN THE 1985-86 ASSESSMENT $2,895,148,120 



Technical Services Division 



CORRECTIONS TO ASSESSMENT ROLLS 



REAL ESTATE CHANGES 
PERSONAL PROPERTY 



HOMEOWNERS' EXEMPTION 
VETERANS' EXEMPTION 
MISCELLANEOUS EXEMPTIONS 



DECREASE 


INCREASE 


449 


122 


1,005 


17 


DENIED 


EXTENDED 


301 


395 


-0- 


-0- 


192 


181 



ASSESSMENT SERVICES 

Section processes claims for statutory exemptions (Church, Welfare, Homeowners, 
Veterans') and supplies assessment information to public. 



Full-time staff: 5 employees 

Work-day Allocation: 
Processing Exemptions Claims 
Maintenance of Public Records 
Public Information & Counter Service 

Vacation 
Sick Pay 
Personal Leave 
Floating Holiday 



Total Work days 1 ,295 



28% 


1% 


71% 


100% 


70 days 


41 days 


45 days 


10 days 



166 days 



New Work Days Available 



1,129 



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TYPE. NUMBER, AND ASSESSED VALUES OF ALL PRIVATELY-OWNED PROPERTIES 
EXEMPT FROM TAXATION AND SIMILAR DATA FOR REIMBURSABLE EXEMPTIONS 


LINE 
NO. TYPE 


SECURED 


UNSECURED 


TOTAL 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


WELFARE AND RELIGIOUS 

PROPERTIES 

(Const., Art. XIII, Sec. 4b) 

] Private and Parochial schools 

of less than collegiate grade. 


15 


4,087,604 


1 


15,429 


16 


4,103,033 


2 Hospitals 


74 


324,628,343 


1 


109,162 


75 


324,737,510 


i 3 Other religious and charitable 
properties 


663 


484,848,113 


133 


25,211,900 


796 


510,060,013 


4 Religious properties 
(R & TC, Sec. 20") 


406 


125,143,761 


1 


63,498 


407 


125,212,259 


ALL OTHER PROPERTIES 
(Const., Art. XIII) 
5 Homes of totally disabled and 
blind veterans (Sec. 4a) 
Not over S40.000 


40 


1,228,292 


-0- 


-0- 


40 


1,228,292 


Over S40.000 


59 


3,823,265 


-0- 


-0- 


59 


3,823,265 


6 Other veterans' properties 
(Sec. 3. o, p, q, r.) 


3 


10,033 


4 


7,280 


7 


17,313 


Total veterans' properties 
(line 5 plus line 6) 


102 


5,061,590 


4 


7,280 


106 


5,068,870 


8 Churches (Sec. 3f &. 4d) 


219 


38,391,068 


-0- 


-0- 


219 


38,391,068 


9 Privately owned colleges 
(Sec. 3c) 


54 


113,739,899 


4 


1,055,255 


58 


114,795,154 


10 Low valued property 

(Sec. 7) (See instructions) 


-0- 


-0- 


-0- 


-0- 


-0- 


-0- 


11 Totals lines 1-6 & 8-10 


1,533 


L095.905.383 


144 


26,462,524 


1,677 


1,122,367,907 


REIMBURSABLE EXEMPTIONS 

12 Homeowners' 

(Sec. 218, R & TC) 


96,975 


678,294,726 


-0- 


-0- 


96,975 


678,294,726 


13 Business inventories (Sec. 219) 


-0- 


-0- 


-0- 


-0- 


-0- 


-0- 


Excluded aboiT 
14 Ccmctcrv 


1 


105,225 


-0- 


-0- 


1 


105,225 


Other iSprci/y) 
15 


10 


5,457,193 


7 


493,646 


17 


5,950,839 












































FORM R-802 REV. 22 (5-86) 




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